• integrity and judiciousness
• courtesy and understanding
• objectivity and transparency
• promptness and efficiency

• acknowledge declarations, intimations, applications, returns and all communications on the spot and in any case within 7 days of their receipt.
• respond to all communication within 15 working days of its receipt.
• settle any disputes relating to declarations or assessments within 10 working days of receipt of your written or oral explanation.
• refund amounts due to you within 30 working days of receiving a valid claim.
• pay any duty drawback due to you within 48 hours of the export of the goods in case of electronic declarations and 15 days in case of paper declarations.
• release, where your declaration relating to any consignment is complete and correct,
  • in case of exports, within 8 hours of filing an electronic declaration or within 24 hours of filing a paper declaration.
  • in case of imports, within 24 hours of filing an electronic declaration or within 72 hours of filing a paper declaration.
• complete excise registration formalities within 48 hours of receiving your application.
• return to you the input duty documents on which MODVAT credit has been availed of within 7 days of your submission.
• complete examination and clearance of your export consignment at your factory premises, whenever you seek such a facility, within 8 hours of receiving intimation.
• give you 15 days advance intimation before we undertake audit of your records.

In case of likely or inevitable delay in decision making or when an issue is disputed, we shall promptly communicate the reasons on our own initiative.

• all uniformed officers who deal with the public will wear name badges and carry an Identity Card.
• personal and business information disclosed to us will be kept confidential.
• clearance of consignments will be withheld only after explaining the reasons for the same and we will give you full opportunity to explain before passing any final order.
• assessees in the small scale sector will be visited only with proper authority from senior officers.
• your tax compliance record will be recognised and security/ surety will not be insisted upon.
• passengers can walk through customs expecting courtesy, fairness and consideration.
• baggage of international passengers will be opened only after explaining the reasons and in their presence.
• we will help in repacking baggage if we have made you unpack them.
• we will explain the reasons if we need to search you and offer our own search before it.
• investigations and penalty proceedings will be initiated only after senior officers of the Department are satisfied that prima facie evidence exists.
• the investigating officer will
  • explain the legal provisions and your rights and obligations.
  • seek confirmatory information by personal contact.
• no seized document will be withheld beyond 60 days except where they are to be relied upon in departmental proceedings.
• we will provide full information about appeal procedures and the authorities with whom appeals can be filed.
• we will continually consult all commercial interests while reviewing our policies and procedures and provide timely publicity of all changes in the law or procedures.
• every possible assistance will be rendered by the Public Relations Officer in the Divisional Office/Commissionerate Office/Custom House (the name and telephone number of the Public Relations Officer will be prominently displayed at such offices) by providing all relevant information and details of procedures as may be required.
• Our performance will be measured against these standards and independent surveys of clients' perception and assessment of our performance and the results will be publicised through the media.

We will promptly acknowledge your complaints and within 30 working days of their receipt, provide final replies.
If you have a complaint or grievance you may also take up the matter with the Public Grievances Committee headed by the Commissioner and/or the Zonal Grievances Committee headed by the Chief Commissioner.