The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Instruction No. 10/2026-Customs dated 18th June, 2026 laying down comprehensive guidelines for completion of data entry in the DIGIT application by all Customs field formations.
The instruction has been issued in supersession of all earlier instructions on the subject, including CBIC Instruction No. 07/2023-Customs dated 28th February, 2023, consequent to the comprehensive upgradation of the DIGIT application, which has gone live with effect from 1st April, 2026.
Categorisation of cases:
All anti-smuggling and investigation cases are to be classified under three categories – (a) outright smuggling, (b) commercial fraud, and (c) cases under the NDPS Act, the Wildlife (Protection) Act and allied legislations. Where a case attracts more than one category, it is to be classified on the basis of the main statute invoked.
Minor cases – monetary thresholds:
To rationalise the data-entry burden, minor cases below the prescribed thresholds need not be entered in DIGIT unless a reward is to be disbursed. The thresholds are: less than Rs. 5 lakh for baggage cases at international airports; less than Rs. 20 lakh for cases booked by assessment groups at sea ports, ICDs and Air Cargo Complexes; and less than Rs. 1 lakh for cases at courier terminals/Foreign Post Offices and at Land Customs Stations/land borders. Detections made by Audit Commissionerates also need not be entered in DIGIT.
Stages of data entry:
Data is to be captured across nine sequential stages of a case – Search, Summon, Seizure, Arrest, Investigation, Conclusion of Investigation, Adjudication, Post-Adjudication and Prosecution – ensuring an end-to-end digital trail of every case.
Timelines:
Most data-entry actions are to be completed within five days of the relevant event. Uploading of key documents – such as Investigation Reports, Show Cause Notices, conclusion and adjudication records and appeal details – is to be completed by the 5th day of the month following the month in which the action is taken.
Three-tier monitoring structure:
To ensure compliance, a three-tier nodal officer structure has been put in place – a National Nodal Officer at the level of Pr. DG/DG, DRI; zonal nodal officers at the level of Joint/Additional Commissioner; and commissionerate-level nodal officers at the level of Assistant/Deputy Commissioner.
Reconciliation and withdrawal of earlier reporting:
From the financial year 2026-27, the Monthly Performance Report (MPR) is to be reconciled with DIGIT data and progressively auto-populated from the application. Accordingly, the reporting mechanism prescribed under Circular No. 38/2013-Customs dated 17th September, 2013 stands withdrawn with effect from FY 2026-27.
Grievances and support:
All requests relating to DIGIT, including for changes and access, are to be made electronically through the application or by e-mail to dri-digit.admin@gov.in.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000579/ENG/Instructions
