is a declaration of our mission, values and Standards, and
our commitment to achieve excellence in the formulation
and implementation of Customs and Central Excise policies
and procedures for the benefit of the trade and industry,
which are our partners in progress.
SHALL CARRY OUT OUR TASKS WITH
shall encourage and assist voluntary tax compliance by our
We expect you to be prompt
and reasonable in fulfilling your duty and legal obligations
and are true and honest in furnishing information to us.
declaration, intimations, applications, returns and
all communications on the spot and in any case within
7 days of their receipt.
to all communication within 15 working days of its receipt.
any disputes relating to declarations or assessments
within 10 working days of receipt of your written or
amounts due to you within 30 working days of receiving
a valid claim.
duty drawback due to you within 48 hours of the export
of the goods in case of electronic declarations and
15 days in case of paper declarations.
where your declaration relating to any consignment is
complete and correct.
of exports, within 8 hours of filing an electronic declaration
or within 24 hours of filing a paper declaration.
of imports, within 24 hours of filing an electronic
declaration or within 72 hours of filing a paper declaration.
excise registration formalities within 48 hours of receiving
to you the input duty documents on which MODVAT credit
has been availed of within 7 days of your submission.
examination and clearance of your export consignment
at your factory premises, whenever you seek such a facility,
within 8 hours of receiving intimation.
15 days advance intimation before we undertake audit
of your records.
In case of
likely or inevitable delay in decision-making or when an
issue is disputed, we shall promptly communicate the reasons
on our own initiative.
FURTHER COMMIT THAT
officers who deal with the public will wear name badges
and carry an identity card.
and business information disclosed to us will be kept
of consignments will be withheld only after explaining
the reasons for the same and we will give you full opportunity
to explain before passing any final order.
in the small scale sector will be visited only with
proper authority from senior officers.
compliance record will be recognized and security/ surety
will not be insisted upon.
can walk through customs expecting courtesy, fairness
of international passengers will be opened only after
explaining the reasons and in their presence.
help in repacking baggage if we have made you unpack
them. We will explain the reasons if we need to search
you and offer our own search before it.
and penalty proceedings will be initiated only after
senior officers of the Department are satisfied that
prima facie evidence exists.
the legal provisions and your rights and obligations.
information by personal contact.
document will be withheld beyond 60 days except where
they are to be relied upon in departmental proceedings.
provide full information about appeal procedures and
the authorities with which appeals can be filed.
continually consult all commercial interests while reviewing
our policies and procedures and provide timely publicity
of all changes in the law or procedures.
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)
by providing all relevant information and details of
procedures as may be required.
will be measured against these standards and independent
surveys of clients’ perception and assessment of our
performance and the results will be publicized through
We will promptly acknowledge your complaints and within
30 working days of their receipt, provide final replies
If you have a complaint
or grievance you may also take up the matter with the Public
Grievances Committee headed by the Commissioner and/or the
Zonal Grievances Committee headed by the Chief Commissioner.
A network of
Guidance Units set up in the office of each head of Customs
and Central Excise will provide help and assistance in Customs
and Central Excise matters.