Customs duty in India is the most important sources of revenue to the Government. The other major contributors are Central Excise, Income Tax & Corporate Tax. The Central Board of Excise & Customs (CBEC), New Delhi governs the Customs & Central Excise Departments. The whole country is divided into various Zones headed by Chief Commissioners and Custom Houses under them headed by Commissioner of Customs.

The history of Chennai Customs dates back to 600 AD when the seaport of Mamallapuram flourished under the rule of the Pallava King, Mahendra Varma. It was in Fort St. George that the British first collected Sea Customs duties. Lord Edward Clive who was the Governor of Madras Presidency during 1754-1839 ordered the transfer of the Custom House from Fort St. George to its present site at No . 33, Rajaji Salai, Chennai - 1. It was also during his period that the first legalized Sea Customs Regulation Sec. 2 of Regulation I of 1802 was passed, and then amended as Regulation II of 1803. The first "Collector of Customs" was Mr. Walter Balfour who took Office in the year 1800. Thus the history of the Chennai Customs, reckoning from the recent history, is 2 centuries old. More....