The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 10/2025-Customs dated May 13, 2025, introducing revised formats for filing Arrest Reports and Incident Reports under Customs law. The revised guidelines now make it mandatory to include the DIGIT ID in both types of reports.
The updated formats are provided in Annexure-I (Arrest Report) and Annexure-II (Incident Report) of the instruction. While these changes aim to streamline reporting and enhance traceability, all previous instructions issued on the subject remain unchanged.
Official copy of the Instruction is as follows
Instruction No. 10/2025-Customs
Government of India
Ministry of Finance, Department of Revenue
Central Board of Indirect Taxes & Customs
*****
New Delhi,
Date: 13.05.2025
To,
All Principal Chief Commissioner / Chief Commissioner,
All Principal Director General / Director General,
All Principal Commissioner / Commissioner,
All Principal Addl. Director General/Addl. Director General, under CBIC
Madam / Sir,
Subject: Arrest Report and Incident Report (where arrest not made) - revised formats-reg
The undersigned is directed to draw your attention to Board's Instruction No. 02/2024-Customs dated 15.02.2024 on the subject matter.
It is to highlight that the details of DIGIT ID shall mandatorily be made part of the Arrest Report and Incident Report (where arrest not made). Accordingly, the reporting formats have been revised and enclosed as revised Annexure-I (intimation of arrest) and revised Annexure- II (incident report where arrest is not made) respectively.
The Arrest Report and Incident Report (where arrest not made) shall be sent by email to the addresses as per revised Annexure-I and Annexure-II.
Other aspects of Board's previous Instructions, related to this matter, remain unchanged.
To view/download the full Instruction, find the enclosed attachment
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