Customs Valuation and Internal Audit Commissionerate was established in January 2001 under National Board of Revenue (NBR), the apex authority of Government revenue administration. Before that it was working in the name of “Customs Valuation Office” under the supervision of Controller (at the rank of an Additional commissioner) in Chittagong. The then Headquarter was in Chittagong, but when it was started functioning as a separate Commissionerate, the core function was designed for the development of valuation database and other audit related works. Thus, the development wing was established in Dhaka and later on, the development wing changed his character and started functioning as the Head Office of Customs Valuation & Internal Audit Commissionerate and the Chittagong Office designed as Regional Office. The main objectives toward establishing the Customs Valuation & Internal Audit Commissionerate is to work effectively with various issues related to customs valuation as well as internal audit endeavors in this connection.
The Customs Valuation and Internal Audit Commissionerate broadly deals with the following assignments:

  • To play the coordinators’ role among Custom Houses and Customs Stations and work as the medium in exchanging information related to valuation,
  • To monitor and enforce the uniformity in valuation process done by various customs offices including basis for prices of commodities,
  • To audit and examine the correctness of the H.S. Code and valuation process in Bill of Entries and compliance to applicable laws and rules, and
  • To secure revenue starts post clearance audit (as named as Internal Audit) in importers premises/factories as well.