Customs Broker 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.
Regulations 5 to 7 of the Customs Brokers Licensing Regulations, 2018 carry an applicant from eligibility to a licence in hand: the conditions to be met before applying, the written and oral examination, the fee, the forms in which licences are granted and the rule about working at other customs stations. These are the regulations behind the customs broker examination.
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. The overarching power is in section 146 of the Customs Act; the earlier regulations are covered in our article on regulations 1 to 4.
The applicant must be an Indian citizen of sound mind with Aadhaar and PAN, not insolvent, without penalties or criminal proceedings, with the stated qualification and assets of not less than five lakh rupees. The examination has a written and an oral part by NACIN, with at most six attempts. A successful applicant pays five thousand rupees within two months of the oral result, and the Commissioner grants the licence within one month of payment.
Conditions for applicants (regulation 5)
Regulation 5(1) requires that, before applying, the applicant meets all these conditions:
| Clause | Condition |
|---|---|
| (a) to (c) | Citizen of India; of sound mind; not adjudicated insolvent |
| (d), (e) | Holds an Aadhaar number and a valid PAN card |
| (f) | Has not been penalised for any offence under the Customs Act, the Central Excise Act, 1944, the Finance Act, 1994, the CGST Act, 2017 or the IGST Act, 2017 |
| (g) | Neither convicted by a competent court for an offence nor facing any criminal proceeding pending in any court |
| (h) | The individual applicant, or the partner of a firm, or the director or an authorised employee of a company who may handle the customs work, is (i) a graduate from a recognised University and (ii) possesses a professional degree such as Masters or equivalent in Accounting, Finance or Management, CA, CS, MBA, LLM, ACMA or FCMA, or a Diploma in Customs Clearance work from a recognised institute or university, or has at least two years' experience in customs broker work as a G card holder |
| (i) | Financial viability shown by a certificate from a Scheduled Bank, or other proof acceptable to the Commissioner, of possession of assets of not less than five lakh rupees |
Retired officers (regulation 5(2)). A retired Group A officer of the Indian Revenue Service (Customs and Central Excise) with a minimum of five years' experience in a Group A post may also apply, if he satisfies clauses (a) to (g) and (i) of sub-regulation (1). So the educational condition in (h) does not apply to him.
Enquiries (regulation 5(3)). The Commissioner may make such enquiries as he deems fit to verify eligibility before forwarding the application to NACIN.
Examination (regulation 6)
An applicant who satisfies regulation 5 must appear for a written and an oral examination conducted by NACIN (an earlier word before "written" was omitted by Notification No. 8/2019). Key rules:
- Exemption (proviso to 6(1)). An applicant who has already passed the examination under regulation 9 of the 1984 Customs House Agents Licensing Regulations, regulation 8 of the 2004 regulations or regulation 6 of the 2013 Customs Brokers Licensing Regulations need not appear again.
- 6(2). The online written examination is held by NACIN in the first quarter of each calendar year, with individual advance intimation; the result is declared preferably within one month of the examination.
- 6(3). Successful written candidates are called for the oral examination on specified dates in the second quarter of the same year; the result is declared in July of that year.
- 6(4). The applicant must clear both the written and the corresponding oral examination.
- 6(5). An appearance at the written examination counts as an attempt, even if the application is later disqualified or cancelled.
- 6(6). A maximum of six attempts is allowed.
- 6(7). Subjects may include: bills of entry, shipping bills and other clearance documents; arrival entry and clearance of vessels; tariff classification and rates; valuation; conversion of currency; documents to be filed; assessment, payment of duty and refund; examination of goods; prohibitions; bonding; re-importation; drawback and export promotion schemes including SEZ; offences under the Act; allied Acts (the regulation lists many, including the CGST Act, FEMA, the Food Safety and Standards Act and the Foreign Trade (Development and Regulation) Act); the Prevention of Corruption Act, 1988; appeals and revisions; online filing through ICEGATE and ICES; and regulations, rules and notifications.
- 6(8). The Commissioner must be satisfied that the applicant (or the partner, director or authorised employees handling customs work) has satisfactory knowledge of English and the local language of the customs station. For a person working extensively in the docks, English is not compulsory and Hindi is a desirable qualification.
Plan the calendar: the written examination is in the first quarter, the oral in the second quarter, the results by July, and the licence fee within two months of the oral result. If you want the timetable and eligibility checked for your own case, our legal consultation service can do it.
Grant of licence (regulation 7)
Fee and grant (7(1)). The applicant who has passed both examinations pays a fee of five thousand rupees within two months of the declaration of the oral result and informs the Commissioner of the payment particulars. The Commissioner, on verification, grants the licence within one month of payment. If the fee is not paid in time, the right to be granted a licence is forfeited.
Forms (7(2)).
- (a) An individual who has passed the examination is granted a licence in Form B.
- (b) A company, firm or association may be granted a licence in Form B2 if at least one director, partner or authorised employee has passed the examination. Provisos: that person cannot work for more than one such firm or company at a time; a change in directors, managing director or partner must be communicated within one month; and a change in PAN requires a fresh licence application within sixty days.
Working at other stations (7(3) and (4)). The licensee may work in all customs stations subject to intimation in Form C to the Commissioner of the station where he intends to transact business, with a copy to the issuing Commissioner. At a station requiring Form C intimation, he may transact business only after two years from the date of issue of the licence, with two exceptions: the two years are waived for licences issued under the earlier 1984, 2004 or 2013 regulations, and do not apply where the intimation is to the Commissioner who invited the application under regulation 4(2).
Example: Sundarbans Logistics LLP holds a Form B2 licence issued at Kolkata after its partner passed the examination. Within the first two years it cannot begin business at another station where Form C intimation is required, but it can work at Kolkata. After two years it may file Form C intimation for, say, Haldia.
The text refers to Form B in 7(2)(a) and to Forms B1 and B2 in later sub-regulations; check the official forms for the difference.
Need help with the customs broker examination or licence?
If you are preparing to apply or restructuring a firm that holds a licence, our legal consultation team can check eligibility, qualifications and the timeline from application to grant.
Key takeaways
- Eligibility covers citizenship, soundness of mind, solvency, Aadhaar, PAN, clean record, qualification and assets of at least five lakh rupees.
- Retired Group A IRS (Customs and Central Excise) officers with five years' experience have a separate route.
- The examination has written and oral parts; written in the first quarter, oral in the second, results in July; six attempts at most.
- Fee of five thousand rupees within two months of the oral result; licence within one month of payment.
- Individuals get Form B, firms and companies Form B2; other stations need Form C intimation and, generally, two years.
Read next
- Regulations 1-4: definitions, licence requirement and invitation
- Regulations 8-10: bond, surrender, validity and obligations
- Section 146 of the Customs Act: licence for customs brokers
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.