CBIC's function also extends to prevention of smuggling, illicit financial activities, and regulation and control of narcotics through its attached/subordinate offices.

The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties/land revenue.

The agency is staffed by ministerial staff selected through Staff Selection Commission (SSC) conducted matric level, higher secondary level, executive officers through combined graduate level exams and IRS officers through Civil Services Examination who start their careers as Assistant Commissioners/Directors in the field with a few senior- most officers who become Chairman/Members of CBIC/CESTAT/Settlement Commission.

The Central Board of Indirect Taxes & Customs (CBIC) is headed by a chairperson and consists of six members.

[1] The designations and time-scales within the Indian Revenue Service (Customs & CGST) are as follows after cadre restructure: CBIC administers Indirect Taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.