The Central Board of Indirect Taxes and Customs (CBIC) is India's central national agency in charge of Customs, GST, Central Excise, Service Tax, and Narcotics. The Customs & Central Excise department was founded in 1855 by the then-British Governor-General of India to manage customs regulations in India and gather trade duties/land income. It is one of India's oldest government ministries.

Currently, the Department of Revenue, Ministry of Finance, Government of India, is in charge of Customs and Central Excise/GST. The agency is filled by the council of ministers employees selected by the Staff Selection Commission (SSC) at the matric and higher residual tiers, executive officers selected by merged bachelor's degree tier examinations, and IRS officers selected by the Civil Services Examination, who started their professions as Assistant Commissioners/Directors in the ground, with a couple of senior police officers to become Chairman/Members of the CBIC/CESTAT/Settlement Commission.