The Central Board of Indirect Taxes and Customs (CBIC) is India's major nationwide association in charge of Customs, Service Tax, Central Excise, GST, and Narcotics. The Customs & Central Excise agency was founded in 1855 by the then-British Governor-General of India to manage customs regulations in India and collect import duties/land income. It is one ofIndia'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 staffed by ministerial staff chosen through the Staff Selection Commission (SSC) at the matric and higher secondary levels, executive officers chosen through combined graduate level exams, and IRS officers chosen through the Civil Services Examination, who begin their careers as Assistant Commissioners/Directors in the field, with a few senior-most officers becoming Chairman/Members of the CBIC/CESTAT/Settlement Commission.