CBIC Issues Revised Guidelines for Uniform Data Entry in DIGIT System [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 10/2026-Customs, prescribing a uniform procedure for data entry in the upgraded DIGIT application, which went live on April 1, 2026. The directive replaces earlier instructions and aims to standardise reporting practices across Customs and DRI formations.

The Board observed inconsistencies in data classification and timing of entries under the previous framework, such as incorrect categorisation of NDPS cases and ambiguity over when cases should be recorded. The new instruction defines clear criteria for case types, stages of entry, and timelines to ensure accuracy and uniformity.

Under the revised norms, only offence cases, including outright smuggling, commercial fraud, and violations under NDPS, Wildlife Protection, and allied Acts, are to be entered in DIGIT. Minor cases below specified value thresholds (₹5 lakh for airports, ₹20 lakh for seaports/ICDs, ₹1 lakh for courier or land customs stations) are exempt, except where reward eligibility applies.

The instruction details nine stages of data entry from search, summons, seizure, arrest, and investigation to adjudication, post-adjudication, and prosecution with strict timelines, generally requiring entries within five days of each action. It also mandates uploading of investigation reports, show cause notices, and adjudication orders, along with identifiers such as PAN, GSTIN, Aadhaar, and passport details for offenders.

A three-tier nodal officer structure has been introduced for DIGIT administration, ensuring monthly reconciliation between DIGIT data and Monthly Performance Reports (MPRs). From FY 2026–27 onwards, MPRs will be auto-populated from DIGIT, replacing earlier manual reporting systems.

The Board stated that all DIGIT-related requests must be processed electronically within the system, with exceptions handled via official gov/nic email IDs. Field formations have been directed to ensure strict compliance, and any implementation difficulties are to be reported to the Board.

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