印度海關(guān)簡介
時(shí)間(TIME)：2021-07-11 14:19:49
發(fā)布時(shí)間：2016-09-27 17:54 文章來源：海關(guān)總署
印度消費(fèi)稅和海關(guān)中央委員會(huì)（Central Board of Excise and Customs，簡稱CBEC）隸屬于財(cái)政部稅務(wù)總局。
一、主要職能
印度消費(fèi)稅和海關(guān)中央委員會(huì)的主要任務(wù)包括：制定關(guān)稅和中央消費(fèi)稅計(jì)征政策，征收關(guān)稅和中央消費(fèi)稅，打擊走私，管理海關(guān)、中央消費(fèi)稅和麻醉品事務(wù)等。
二、機(jī)構(gòu)設(shè)置
印度消費(fèi)稅和海關(guān)中央委員會(huì)下設(shè)4個(gè)主要海關(guān)及7個(gè)海關(guān)專員辦事處， 這些機(jī)構(gòu)具體實(shí)施海關(guān)的各項(xiàng)職能。其中，4個(gè)主要海關(guān)設(shè)在孟買、加爾各答、馬德拉斯和科欽。7個(gè)海關(guān)專員辦事處分別設(shè)在孟買機(jī)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(gè)專門進(jìn)行反走私工作的海關(guān)辦事處，分別設(shè)在艾哈邁達(dá)巴德、孟買、加爾各答、帕特那、西龍和勒克瑙。
三、法律基礎(chǔ)
1962年海關(guān)法和1975年海關(guān)稅法是指導(dǎo)海關(guān)工作的最重要的法案。
1962年海關(guān)法。該法是印度的主要法案之一，賦予了政府征收關(guān)稅權(quán)利。法案共計(jì)17章，包括了海關(guān)官員職務(wù)、對非法進(jìn)出口商品的稽查、征收、減免關(guān)稅、進(jìn)出口貨物的清關(guān)、退稅、對偽劣商品的懲罰等。
1975年海關(guān)稅法。該稅法共計(jì)13款，詳細(xì)規(guī)定了海關(guān)應(yīng)征稅的分類以及如何征稅。海關(guān)稅法每年修訂。
關(guān)稅、貨物稅及黃金上訴法庭負(fù)責(zé)接受、處理對于海關(guān)命令的各種申訴。
印度海關(guān)（印度語）
http://www.cbec.gov.in/homepg-hindi.htm
印度海關(guān)（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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