Regulations explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Customs Brokers Licensing Regulations, 2018 (CBLR 2018) decide who may act as an agent for importers and exporters at a customs station. Regulations 1 to 4 cover the title and application, the definitions (including the F, G and H identity cards), the rule that a licence is required with its three exceptions, and the yearly invitation of applications.
This article reads them as amended up to the CBIC text updated 24 June 2022, which carries Notification No. 8/2019-Cus. (N.T.) dated 6 February 2019, Notification No. 62/2021-Customs (N.T.) dated 23 July 2021 and Notification No. 52/2022-Cus. (N.T.) dated 24 June 2022. No later amendment was found up to 3 October 2026. Later notifications should be checked, because no official consolidated text beyond the CBIC copy exists. The licensing power is in section 146 of the Customs Act.
The regulations were made under section 146(2), in supersession of the 2013 regulations (except things already done). No person may carry on business as a customs broker without a licence, except an importer or exporter on his own account, certain employees, and a vessel or aircraft agent. A licence is granted in favour of the licensee and cannot be sold or transferred. NACIN invites applications every year in August, in Form A, with a fee of five hundred rupees.
Title, application and licence personal to the holder (regulation 1)
Regulation 1 gives the title and brings the regulations into force on the date of publication in the Official Gazette. Regulation 1(3) applies them to a customs broker who has been licensed, and to other persons employed or engaged by a licensed broker under these regulations, or under the Customs House Agents Licensing Regulations, 1984 or 2004, or the Customs Brokers Licensing Regulations, 2013. Regulation 1(4) says every licence granted or renewed is deemed granted or renewed in favour of the licensee, and no licence shall be sold or otherwise transferred.
For anyone buying a customs brokerage firm, regulation 1(4) is the practical warning: the licence does not travel with the business. Changes in constitution are dealt with in regulations 11 and 12; see our article on regulations 11 to 13.
Definitions (regulation 2)
| Term | Meaning |
|---|---|
| Customs Broker | A person licensed under the regulations to act as an agent for an importer or exporter for any business relating to the entry or departure of conveyances or the import or export of goods at any customs station, including audit |
| F card holder | A person who has passed the examination in regulation 6 and has been issued a photo identity card in Form F |
| G card holder | A person who has passed the examination in regulation 13 and has been issued a photo identity card in Form G |
| H card holder | A person who has not passed the examination in regulation 13 and has been issued a photo identity card in Form H |
| Firm, partner | As in the Indian Partnership Act, 1932, but "partner" also includes a minor admitted to the benefits of partnership |
| Company | A company under the Companies Act, 2013 |
| Aadhaar number, PAN | As issued under the Aadhaar Act, 2016 and section 139A of the Income Tax Act, 1961 |
| GSTIN | The 15-digit state-wise PAN-based Goods and Services Tax Identification Number |
| Form | A form appended to the regulations |
"Form" means a form appended to the regulations; the forms themselves are not reproduced in this article. Words not defined carry their meaning in the Act.
The three cards matter in daily practice. The F card goes to the person who has passed the broker's examination, the G card to an employee who has passed the test set at the customs station, and the H card to an employee who has not. Any "authorised person" signing a bill of entry or shipping bill is typically a G or F card holder; our article on the Bill of Entry regulations shows where the Form G reference appears.
Who must hold a licence (regulation 3)
No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods, including work relating to audit, at any customs station unless he holds a licence under the regulations. No licence is required for:
- (a) an importer or exporter transacting any business at a customs station solely on his own account;
- (b) any employee of a person or firm transacting business generally on behalf of that person or firm, and holding an identity card or temporary pass issued by the Deputy Commissioner or Assistant Commissioner of Customs; and
- (c) an agent employed for one or more vessels or aircraft solely to enter or clear them or for work incidental to that employment.
Example: Kalinga Spices Private Limited clears its own imports through its own staff holding customs passes. It needs no licence. If it began clearing goods for a separate legal person, the words "solely on his own account" would need careful thought; our legal consultation team can advise on such questions. A shipping line's agent who only clears the line's vessels falls within (c).
Invitation of applications (regulation 4)
- 4(1) The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) shall in the month of August of every year invite applications for conducting the examination and subsequent grant of a licence to act as a customs broker, in Form A, by publication in two leading national daily newspapers in English and Hindi, in addition to disseminating the information on the web portal. The words NACIN and "August" were substituted by Notification No. 8/2019.
- Proviso (inserted by Notification No. 8/2019): for applications invited by the Directorate General of Performance Management in April 2018, the online written examination was to be conducted by NACIN in the first quarter of calendar year 2019. This is a one-time transitional provision.
- 4(2) The application for a licence to act as a customs broker at a customs station, in Form A, with a fee of five hundred rupees, is made to the Principal Commissioner or Commissioner of Customs having jurisdiction over the area where the applicant intends to carry on business.
The next steps, eligibility, examination and grant, are in our article on regulations 5 to 7. For an overview of the set, see our customs broker licence guide.
Need help with a customs broker licence?
If you are planning to apply for a licence, restructure a brokerage or check whether your clearance activity needs one, our legal consultation team can review your position and the timetable for the next invitation.
Key takeaways
- A customs broker licence is required for business relating to entry or departure of conveyances or import or export of goods, including audit work.
- Exceptions: own-account importers or exporters, certain employees with passes, and vessel or aircraft agents clearing their own principals' conveyances.
- The licence is personal; it cannot be sold or transferred.
- F, G and H cards identify the broker's qualified person, the tested employee and the untested employee.
- NACIN invites applications every August; Form A with a fee of five hundred rupees goes to the jurisdictional Commissioner.
Read next
- Regulations 5-7: eligibility, examination and grant of licence
- Regulations 8-10: bond, surrender, validity and obligations
- Section 146 of the Customs Act: licence for customs brokers
- Customs broker licence: CBLR 2018
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.