Role and Functions

In the liberalized milieu of Indian Economy, the Customs Department has a pivotal role to play to ensure country’s all-round economical growth and prosperity.Customs Duties form a major chunk of total taxes collected by the Government.The department also has a stellar role to play in the field of combating cross border smuggling and narcotics trade.

The major functions include

Realizing indirect taxes revenue in a fair, equitable and efficient manner.The tax collection includes Customs duty, Countervailing duty, surcharge, special additional duty, anti dumping duty, safe guard duty, cess etc., payable under the Customs and allied Acts.

Administering the Government’s economic, tariff and trade policies.

Participating and spearheading Government of India’s Export promotion drive.

Protection of revenue, prevention of smuggling, evasion of duties and narcotics trade by way of combating commercial frauds and social menace in an effective manner.

Undertaking enforcement measures on behalf of other Government of India agencies under the following acts

a.	Foreign Trade (Development and Regulation) Act, 1962
b.	Foreign Trade (Regulation) Rules, 1993
c.	Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
d.	Foreign Exchange Management Act
e.	Agricultural Produce Cess Act, 1940
f.	Produce Cess Act, 1966
g.	Aircraft Rules, 1937
h.	Tea Act, 1953
i.	Coffee Act, 1942
j.	Live Stocks Importation Act, 1898
k.	Indian Post Office Act, 1898
l.	Spices Cess Act, 1986
m.	Agricultural and Processed Food Products Export Cess Act, 1985

Creating a climate for voluntary compliance by providing guidance and building mutual trust.