Instruction No. 10/2025-Customs, Dated 13-05-2025
1. Introduction
On 13 May 2025, the Central Board of Indirect Taxes & Customs (CBIC) issued Instruction No. 10/2025-Customs, revising the formats of the Arrest Report and Incident Report (where arrest is not made) that customs formations must file after enforcement actions. The only substantive change is the mandatory inclusion of a “DIGIT ID” field in both templates, aimed at standardising digital tracking of enforcement data.
2. Background – Board’s Instruction 02/2024-Customs
CBIC had earlier laid down the arrest- and incident-reporting framework through Instruction No. 02/2024-Customs dated 15 February 2024, prescribing content requirements, timelines and circulation lists for these reports. Instruction 10/2025 now amends those formats while expressly retaining all other provisions of the 2024 instruction.
3. Key Modification – Mandatory “DIGIT ID”
- What is added? – A new first row labelled “DIGIT ID” in both Revised Annexure-I (Arrest Intimation) and Revised Annexure-II (Incident Report).
- Purpose – The DIGIT ID will serve as a unique digital identifier, enabling quicker cross-reference across CBIC’s investigation, risk-management and data-analytics systems.
4. Updated Reporting Formats
| Report | Old Annexure | New Annexure | New First Field | Other Fields Changed? |
|---|---|---|---|---|
| Arrest Report | Annexure-I | Revised Annexure-I | DIGIT ID | No – layout and guidance notes unchanged |
| Incident Report (no arrest) | Annexure-II | Revised Annexure-II | DIGIT ID | No – narrative and column order unchanged |
Both annexures are appended in full to Instruction 10/2025 and must be used with immediate effect.
5. Submission Procedure
- Mode – Email only.
- Addresses – As specified at the top of Revised Annexure-I (for arrests) and Revised Annexure-II (for incidents without arrest).
- Timeline – Unchanged from Instruction 02/2024; reports must still be dispatched within 24 hours of arrest/incident (or the locally prescribed shorter window).
6. Provisions That Remain Unchanged
- Signatory levels (Principal Commissioner/ADG or above).
- Copy-marking to CBIC Members, DRI, DGARM, etc.
- Descriptive guidance on seizure particulars, modus operandi, and duty calculations.
- Internal record-keeping and follow-up requirements under the 2024 instruction.
7. Compliance Implications for Field Formations
- Immediate template switch-over – All zones must replace legacy MS-Word/PDF files with the revised annexures.
- DIGIT ID generation – Ensure that officers have access to the DIGIT module or central registry to obtain the identifier before drafting reports.
- System alignment – IT wings should map the new field to existing dashboards so that analytics and MIS reports are not disrupted.
- Training & SOP updates – Circulate a quick reference note so that investigation officers and supervisory signatories are aware of the new mandatory field.
8. Conclusion
Except for introducing a single new data point—the DIGIT ID—CBIC’s latest instruction keeps the arrest- and incident-reporting framework intact. Customs formations must update their reporting templates immediately to avoid procedural lapses, while all other timelines and documentary requirements continue to apply as set out in Instruction 02/2024-Customs.
