Reorganisation of Customs commissionerates: appraising functions reallocated, CIU merged, and a dedicated Customs Audit commissionerate established. Re organisation reallocates appraising work for Group VII from Export commissionerates to Import I and Import II; SIIB (Import) and SIIB (Export) are given zone wide jurisdiction for import and export matters respectively, and CIU and SIIB (G) are merged under the Principal Commissioner (General). A dedicated Customs Audit Commissionerate will conduct thematic desk reviews, transactional audits including RMS PCA, and On Site Post Clearance Audit (OSPCA). Each commissionerate retains specified operational charges and independent legal, recovery, review and administrative sections. The changes are effective immediately.