INTRODUCTION

The Customs and Excise Division of the Department is responsible for facilitating legitimate trade and effective implementation of the customs legislation and rule. Besides, the Division supports and represents various agencies in protecting the economy, society and environment.

Identifying, disrupting and dismantling illegal flow of trade into and out of the country has also assumed an important role of the Customs Administration, apart from the assessment and collection of customs duty, Bhutan Sales Tax at the point of entry, green tax and processing refund of excise duty from Government of India.  The overall collection of the above taxes have formed a significant part of the national revenue.

ORGANIZATIONAL STRUCTURE

In the Head Office, the Customs and Excise division is headed by the Collector. The Division comprises of Excise, Tariff & Technical, Procedures & Facilitations, Compliance & Enforcement and International & Capacity Building Units.

At the Regional Level, the Customs & Excise Section is headed by Joint Collector/ Deputy Collector. Under the section, there are five units namely Import, Export, Trade Information, Enforcement and Excise depending on the volume of transactions. The Airport, Customs Check posts and the Foreign Post Parcel are directly under the administrative control of the Regional Revenue and Customs Offices.