Custom Receipts

Custom duties are collected by 36 Commissionerates. The Custom Houses at the major ports at Mumbai, Calcutta, Chennai, Cochin, Vishakhapatnam, Kandla, Nhava Sheva and Goa have Departmental Treasuries. The functions of collection of Customs dues and remittance of net collections into the Focal. Point Bank have normally been performed by these Customs House Treasuries. However since 1997-98, in addition to the Departmental Treasuries, the Electronic Data Interchange System (EDI), was introduced at the selected major Custom Houses (where Departmental Treasuries were earlier functioning) and some other Custom commissionerates to collect custom duty and to pay duty drawback payments through electronic media involving computers. The EDI was further extended to all eight Custom Houses at major ports and Custom Commissionerates at Delhi, Bangalore, Hyderabad, Ahmedabad, Trichy (Tuticorin), Mangalore, Bhubeneshwar (Paradip), Patna (Raxaul) and Jaipur (ICD Sanganer) and CFS Ludhiana.

In respect of Minor Ports where there is no Departmental Treasury, Customs Duty is paid through challans in the nominated Focal Point Bank, as in the case of Central Excise Receipts.