印度海關簡介
時間(TIME)：2021-07-11 14:19:49
發(fā)布時間：2016-09-27 17:54 文章來源：海關總署
印度消費稅和海關中央委員會（Central Board of Excise and Customs，簡稱CBEC）隸屬于財政部稅務總局。
一、主要職能
印度消費稅和海關中央委員會的主要任務包括：制定關稅和中央消費稅計征政策，征收關稅和中央消費稅，打擊走私，管理海關、中央消費稅和麻醉品事務等。
二、機構設置
印度消費稅和海關中央委員會下設4個主要海關及7個海關專員辦事處， 這些機構具體實施海關的各項職能。其中，4個主要海關設在孟買、加爾各答、馬德拉斯和科欽。7個海關專員辦事處分別設在孟買機場、德里、班加羅爾、果阿、新坎德拉、納瓦希瓦和維薩格。另外，還有6個專門進行反走私工作的海關辦事處，分別設在艾哈邁達巴德、孟買、加爾各答、帕特那、西龍和勒克瑙。
三、法律基礎
1962年海關法和1975年海關稅法是指導海關工作的最重要的法案。
1962年海關法。該法是印度的主要法案之一，賦予了政府征收關稅權利。法案共計17章，包括了海關官員職務、對非法進出口商品的稽查、征收、減免關稅、進出口貨物的清關、退稅、對偽劣商品的懲罰等。
1975年海關稅法。該稅法共計13款，詳細規(guī)定了海關應征稅的分類以及如何征稅。海關稅法每年修訂。
關稅、貨物稅及黃金上訴法庭負責接受、處理對于海關命令的各種申訴。
印度海關（印度語）
http://www.cbec.gov.in/homepg-hindi.htm
印度海關（英語）
http://www.cbec.gov.in/cae1-english.htm
The central board of excise and customs (CBEC) of India is under the Ministry of Finance and the General Administration of taxation.
1、 Main functions
The main tasks of the Central Committee of excise and customs of India include: formulating policies for the collection of tariffs and central excise, collecting tariffs and central excise, Combating Smuggling, and managing customs, central excise and narcotics affairs.
2、 Organization setup
The Central Committee of excise and customs of India has four main customs offices and seven Customs Commissioner offices, which carry out various functions of the customs. Among them, four major customs offices are located in Bombay, Calcutta, Madras and Cochin. Seven Customs Commissioner offices are located in Mumbai airport, Delhi, Bangalore, Goa, new candela, nawahiwa and visag. In addition, there are six special anti smuggling customs offices in Ahmedabad, Mumbai, Calcutta, Patna, silon and Lucknow.
3、 Legal basis
The Customs Law of 1962 and the customs tax law of 1975 are the most important acts to guide the customs work.
Customs Act 1962. The act is one of India's major bills, giving the government the right to levy tariffs. The bill consists of 17 chapters, including the duties of customs officials, the inspection of illegal import and export commodities, the collection and reduction of customs duties, the customs clearance of import and export goods, the tax refund, and the punishment of fake and inferior commodities.
Customs tax act 1975. There are 13 sections in the tax law, which specify the classification of customs duties and how to levy taxes. The customs tax law is revised every year.
The court of appeal for customs duties, excise and gold is responsible for receiving and handling various complaints against customs orders.
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