After the Financial Consolidation of Part B States with effect from 01.04.1950, the States of Travancore and Kochi were brought under the control of the Collector of Central Excise, Madras, for the purpose of collection of Central Excise and Customs duties. The Malabar area, in north Kerala, was already under the administrative jurisdiction of the Collector of Central Excise, Madras, before 01.04.1950 as a part of the Mangalore Central Excise formation.

On 01.05.1960, a separate Collectorate was formed, based at Kochi, under a Collector of Customs & Central Excise having control over two wings: Kochi Custom House and Central Excise and Customs. In May, 1983, the Custom House, Kochi and the Collectorate of Central Excise, Kochi being placed under a Collector of Customs and a Collector of Central Excise respectively.

The next major change was when the jurisdiction of the Kochi Central Excise Commissionerate was bifurcated on 16.7.1997 and a new Commissionerate of Central Excise, Kochi-II (later renamed as Commissionerate of Central Excise, Calicut) was formed having jurisdiction mainly of the northern part of Kerala while Kochi Commissionerate retained it’s jurisdiction over the rest of Kerala.  In early 1999, the headquarters of the new Commissionerate was shifted to Calicut.

Finally, in 2002, as part of cadre-restructuring, the Commissionerates of Central Excise, Kochi and Calicut were further re-organised and a new Commissionerate was formed at Trivandrum having jurisdiction over the southern part of Kerala.  As part of the restructuring, the anti-smuggling formations all over Kerala which were earlier under the respective Central Excise Commissionerates were brought under a new Commissionerate of Customs (Preventive) with its headquarters at Kochi.  During this year, the Central Excise Commissionerates in Kerala which had hitherto been under the administrative control of the Chief Commissioner of Customs and Central Excise, Bangalore were brought under the control of the newly created post of Chief Commissioner of Central Excise, Kochi.

The next major change came with the introduction of GST with effect from 01.07.2017. Kochi Central Tax and Central Excise Commissionerate came into existence in place of Central Excise Commissionerate from 22.06.2017 consequent to reorganization of CBEC formations in view of the implementation of GST.

The Commissionerate Head Quarters is situated at Kochi itself. Two Division offices i.e. Ernakulam Division and Kakkanad Division, along with the Range offices of these Divisions are also located in Kochi except for Kavaratti Range of Ernakulam Division, which is located at Kavaratti of Lakshadweep.  Other Division Offices and Range Offices under them are located in their respective jurisdictional areas.

The Kochi Central Tax and Central Excise Commissionerate has jurisdiction over Union Territory of Lakshadweep and three revenue districts of Kerala State, viz. Idukki, Ernakulam and Thrissur. The Commissionerate also has jurisdiction over the territorial waters and the seabed and subsoil underlying such waters from where the nearest point of the appropriate baseline is located in the State of Kerala and the Union Territory of Lakshadweep.   The Commissionerate is divided in to Seven Divisions and each division is further divided into Ranges.  The Divisions, viz., Aluva, Chalakkudy, Ernakulam, Kakkanad, Idukki, Perumbavoor and Thrissur are headed by Deputy/Assistant Commissioners.

For detailed jurisdictions of Central GST formations and details and names of officers in charge, telephone numbers and addresses of Offices please see Jurisdiction details and Telephone Directory respectively.