印度海关简介
时间(TIME)：2021-07-11 14:19:49
发布时间：2016-09-27 17:54 文章来源：海关总署
印度消费税和海关中央委员会（Central Board of Excise and Customs，简称CBEC）隶属于财政部税务总局。
一、主要职能
印度消费税和海关中央委员会的主要任务包括：制定关税和中央消费税计征政策，征收关税和中央消费税，打击走私，管理海关、中央消费税和麻醉品事务等。
二、机构设置
印度消费税和海关中央委员会下设4个主要海关及7个海关专员办事处， 这些机构具体实施海关的各项职能。其中，4个主要海关设在孟买、加尔各答、马德拉斯和科钦。7个海关专员办事处分别设在孟买机场、德里、班加罗尔、果阿、新坎德拉、纳瓦希瓦和维萨格。另外，还有6个专门进行反走私工作的海关办事处，分别设在艾哈迈达巴德、孟买、加尔各答、帕特那、西龙和勒克瑙。
三、法律基础
1962年海关法和1975年海关税法是指导海关工作的最重要的法案。
1962年海关法。该法是印度的主要法案之一，赋予了政府征收关税权利。法案共计17章，包括了海关官员职务、对非法进出口商品的稽查、征收、减免关税、进出口货物的清关、退税、对伪劣商品的惩罚等。
1975年海关税法。该税法共计13款，详细规定了海关应征税的分类以及如何征税。海关税法每年修订。
关税、货物税及黄金上诉法庭负责接受、处理对于海关命令的各种申诉。
印度海关（印度语）
http://www.cbec.gov.in/homepg-hindi.htm
印度海关（英语）
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.
上一条：澳大利亚海关简介
下一条：泰国海关简介
