customs and excise department

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CUSTOMS AND EXCISE

DEPARTMENT


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INTRODUCTION

Central Board of Excise and Customs (CBEC) is a part ofthe Department of Revenue under the Ministry ofFinance, Government of India. It deals with the tasks offormulation of policy concerning levy and collection ofCustoms and Central Excise duties, prevention of

smuggling and administration of matters relating toCustoms, Central Excise and Narcotics to the extentunder CBEC's purview. In general terms, the departmentof Customs and Excise is responsible for the impositionand collection of duties and taxes on goods, thesafeguarding of the supply chain of goods, theenforcement of restrictions and prohibitions on goodsimported, exported or in transit and the protection ofthe health and safety of the society and the public at

large.


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The Board is the administrative authority for its

subordinate organizations, including Custom Houses,

Central Excise Commission rates and the Central Revenues

Control Laboratory.

The Chairman, who is also an ex-officio Special Secretary

to Government of India, heads the CBEC. In addition, CBEC

has five Members, who are ex-officio Additional

Secretaries to Government of India. The Chairman and

Members of CBEC are selected from Indian Revenue

Service (IRS), a premier civil service of India, whose

members constitute the top management of Central

Board of Excise and Customs Department. The support

staff for CBEC is drawn from IRS as well as other premier

civil services of the country and is assisted by several

attached offices.


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RESPONSIBILITIES AND FUNCTIONS

Imposition and collection of import andexport duties, excise and value added taxes

(VAT) on imported and exported goods.

Control of the movement of harmonizedgoods from and to other member-states and

the imposition and collection of excise taxes

axes thereon.

Active participation in bodies and

committees.


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The safeguarding of the security of the supply chain of

goods.

The monitoring of the movement of high rated products,

mainly cigarettes.

The protection of consumers health and safety against

goods.

The enforcement of prohibitions and restrictions on the

import, export and transit of goods such as:

o Dual-Firearms and weapons including dual use

goods

o Drugs of abuse Precursor chemicals

o Pornographic and other material of offensive nature


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The enforcement of prohibitions and restrictions on the

import, export and transit of goods such as:

oEndangered fauna or flora species,

o Cultural artifacts,

oIntellectual property, and

oCounterfeit goods

Control of statutory reliefs from duties and taxes.

The authorization and control of simplified customs

regimes on the basis of the Community customs

legislation.

The authorization and control of economic operators

( AEOs ).


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The verification of the community status of goods for

preferential treatment.

Control of goods from third countries imported for

processing and re-exportation, exported for processing to

third countries for subsequent re-importation to the

community.

Post clearance audit controls

Cooperative Agency work for other Government

authorities

Cooperation with other customs administrations as well

as other law enforcement agencies and organizations.


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AREAS FOR COLLECTIVE DECISION BY CBEC1. Policy regarding discharge of statutory functions of the

Central Board of Excise and Customs.

2. General policy relating to:

a. tax planning and statutory changes ;

b. organisation of the field formations ;

c. personnel management and training ;

d. methods and procedures of work; ande. performance budgeting.

3. Proposals relating to legislation.

4. Decisions on recommendations of Committees.

5. Write-off or abandonment of revenue exceeding rupeesfifteen lakhs in a case.

6. Grant of Awards and Appreciation Certificates.

7. Any other matter that may be placed before the Board by

the Chairman or by a Member with the approval ofChairman.


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THANK YOUPresented by:

Shruti kotiyaDigesh patnaik

customs and excise department

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