The Central Board of Excise and Customs, in the Ministry of
Finance, is the apex body for administering the levy and
collection of indirect taxes of the Union of India viz. Central
Excise duty, Customs duty and Service Tax, and for facilitating
cross border movement of goods & services. In order to
improve the delivery of its services, the Board has decided to
formulate this Citizens' Charter
This Charter is the declaration of our mission, values and
standards to achieve excellence in the formulation and
implementation of Customs, Central Excise and Service Tax
policies and enforcement of cross border controls for the benefit
of trade, industry and other stakeholders.
This Citizens' Charter will also be the benchmark to
determine our efficiency and would be a dynamic document which
would be reviewed at least once in two years.
Our Vision is to provide an efficient and transparent
mechanism for collection of indirect taxes and enforcement of
cross border controls with a view to encourage voluntary
Our Mission is to achieve excellence in the formulation and
implementation of Customs, Central Excise and Service Tax laws
and procedures aimed at:
- realizing the revenues in a fair, equitable, transparent
and efficient manner
- administering the Government's economic, taxation and
trade policies in a pragmatic manner
- facilitating trade and industry by streamlining and
simplifying Customs, Central Excise and Service Tax processes
and helping Indian business to enhance its competitiveness
- ensuring control on cross border movement of goods,
services and intellectual property
- creating a climate for voluntary compliance by providing
information and guidance
- combating revenue evasion, commercial frauds and social
- supplementing the efforts to ensure national security.
The strategy for achieving
our mission shall comprise the following:
- Benchmarking of operations and adopting best practices
- Enhancing the use of information technology
- Streamlining Customs, Central Excise and Service Tax
procedures by employing modern techniques like risk management,
non- intrusive inspections and accredited clients facilitation
- Evolving cooperative initiatives with other government
and private agencies and building partnerships with trade,
industry and other stakeholders
- Measuring conformance to service delivery standards
- Developing professionalism through capacity building.
Our Key Functions and Services Regulatory
Levy and collection of Customs and Central Excise duties
and Service Tax
Registration and monitoring of units manufacturing
excisable goods and service providers
Receipt and scrutiny of declarations and returns filed
with the department
Prevention of smuggling and combating evasion of duties
and service tax
Enforcement of border control on goods and conveyances
Assessment, examination and clearance of imported goods
and export goods
Implementation of export promotion measures
Clearance of international passengers and their baggage
Resolution of disputes through administrative and legal
Sanction of refund, rebate and drawback
Realization of arrears of revenue
Audit of assessments for ensuring tax compliance.
Dissemination of information on law and procedures
through electronic and print media
Enabling filing of declarations, returns and claims
through online services.
Providing information on the status of processing of
declarations, returns and claims
Assisting the right holders in protecting their
intellectual property rights
Responding to public enquiries relating to Customs,
Central Excise and Service Tax matters
Providing Customs services such as examination of goods
and factory stuffing of export goods at clients' sites, as per
We expect citizens to:
This will enable us to provide our services in an effective and
uphold and respect the laws of the land
voluntarily discharge all tax liabilities
fulfill their duties and legal obligations in time
be honest in furnishing information
be co-operative and forthright in inquiries and
avoid unnecessary litigation.
We shall follow the following time norms in our services:
Acknowledge all written communications including
declarations, intimations, applications and returns immediately
and in no case later than 7 working days of their receipt
Convey decision on matters relating to declarations or
assessments within 15 working days of their receipt
Dispose of a refund claim within 3 months of receipt of
a complete claim
Remit drawback within 7 working days of,
filing of manifest in the case of electronic processing of
- filing of a paper claim in the case of
Clear the goods, where the declaration relating to any
consignment is complete and correct,
- in case of
exports, within 24 hours of filing of declaration
case of imports, within 48 hours of filing of declaration
Complete Central Excise registration formalities within
2 Working days of receiving a complete application
Complete examination and clearance of export consignment
at factory premises within 24 hours of accepting the request
Give minimum 15 days advance intimation before
undertaking the audit of assessees' records
Release of seized documents, which have
not been relied on for the issue of the show cause notice,
within 30 days from the date of issue of the said notice,
unless otherwise provided under the law.
Time norms for other activities, as may be prescribed,
shall also be observed.
We shall endeavour to achieve minimum compliance level of
80% of the aforesaid time norms.
Compliance levels shall be gradually enhanced through close
monitoring, standardization of processes, use of IT enabled
We shall strive to:
be at the service of the country and its citizens
work to uphold the economic security and sovereignty of
make our procedures and transactions as transparent as
encourage and assist voluntary tax compliance
carry out our tasks with:
- integrity and
- impartiality and fairness
courtesy and understanding
- objectivity and
- uprightness and conscientiousness
- promptness and efficiency.
We Further Commit That
All officers will carry Identity Cards and all uniformed
officers will wear name badges while on official duty.
Personal and business information disclosed to us will
be kept confidential subject to the provisions of the Right to
Information Act, 2005.
Assessees will be visited only by authorized officers.
Due respect will be given to the tax compliance record
of the assessees.
Clearance of consignments will be withheld only after
explaining the reasons thereof and an opportunity will be
provided before passing any final order.
Baggage of international passengers will be opened only
after explaining the reasons and in their presence.
Before searching any premises or persons, the reasons
thereof shall be explained. Officers undertaking any search
operations shall offer themselves for personal search
The investigating officer will explain the legal
provisions and your rights and obligations.
Full information about appeal procedure shall be
provided alongwith details of the authorities with whom appeals
can be filed.
Stakeholders will be consulted continually while
reviewing our policies and procedures. Timely publicity of all
changes in the law and procedures shall be provided.
Efforts will be made to enhance the use of information
technology in all work areas and enable the trade to have IT
based information access.
Every possible assistance will be rendered by the Public
Relations Officer in the Divisional Office/Commissionerate
Office/Custom House. The name and telephone number of the Public
Relations Officer will be prominently displayed at such offices.
Relevant information and details of procedures, as may be
required, will also be provided.
The service attributes shall be measured through customer
perception feedback on the above commitments with the intention
of continuous improvement in service delivery.
Complaints And Grievances
As a responsive and taxpayer-friendly department, we shall
have in place the following mechanism:
We shall promptly acknowledge complaints within 48 hours
of receipt and attempt to provide final replies within 30
working days of their receipt. In case it is not possible to
send the final reply within the time specified, an interim reply
shall be furnished to the complainant.
In case, the complaint is not attended to, within the
prescribed time norms or the remedy offered is not satisfactory,
an appeal can be filed with the jurisdictional Commissioner /
Common complaints and grievances can also be taken up
with the Public Grievance Committee, Permanent Trade
Facilitation Committee, Regional Advisory Committee and in the
Open House meetings.
The detailed procedure for complaints handling process can
be viewed on the CBEC website www.cbec.gov.in
Grievance Redressal Officers
While preparing this charter, the representatives from
Confederation of Indian Industry, Federation of Indian Chambers
of Commerce & Industry, PHD Chamber of Commerce &
Industry, Federation of Indian Exporters Association, Quality
Council of India, Container Corporation of India, Delhi Customs
Clearing Agents Association, the officers and staff associations
of the department were consulted.
This revised Citizens' Charter was issued on the first day
of December, 2008.