In order to improve the delivery of its services, Central Board of Indirect Taxes and Customs 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 Central Goods and Service Tax, IGST 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.
CBIC’s Vision, Mission,Strategy,Key functions & Commitment are as follows:
Our vision is to be a modern and professional indirect tax administration, safeguarding our economic frontiers adopting stakeholders centric approach based on trust and voluntary compliance.
Our Mission is to provide an efficient system by:
• Formulating progressive tax policies & processes to enable smooth economic activities.
• Realising revenue in a fair, equitable, transparent and efficient manner.
• Managing cross border movements of goods and people with a view to ensuring safety and security of citizens and economy of the country.
• Facilitating capacity enhancement of all stakeholders to improve compliance.
• Adopting international best practices and promoting bilateral and multilateral international cooperation.
• Investing in human capital to achieve a high level of integrity, competency and committment.
• Administering goods and services tax across India in harmony with state tax administrators.
• Innovative use of technology & techniques for maximum facilitation and minimal intervention.
• Combating tax evasion & commercial frauds with interventions based on risk assessment using analytics & predictive technology.
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 CGST, IGST 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.
Key Functions and Services
• Levy and collection of Customs and Central Excise duties, CGST & IGST
• 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 measures
• 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 Goods and Service Tax matters
• Providing Customs services such as examination of goods and factory stuffing of export goods at clients’ sites, as per policy.