|The jurisdiction of Patna Customs Commissionerate at present extends to
(i) the whole of state of Bihar & Jharkhand
(ii) the districts of Darjeeling, North Dinajpur, South Dinajpur and Maldha (Indrajbazar) in the state of West Bengal concurrent with Commissionerate of Customs (Preventive), West Bengal &
(iii) the whole of the state of Sikkim (concurrent with Commissionerate of Customs (Preventive), West Bengal.
The present jurisdictional area of the Commissionerate is approximately 1,89,031 Sq. Km. covering Indo-Nepal Border of about 680 km. in the state of Bihar, 80 Km. in the state of West Bengal and 83 Km. in the state of Sikkim.
The whole of the Patna Commissionerate has been divided into four divisions headed by Deputy/Assistant Commissioner. These divisions are located at Motihari, Muzaffarpur, Forbesganj and Patna. In addition, one Deputy/Assistant Commissioner has also been posted in each of two important LCSs namely Raxaul & Jogbani. Besides this there are two international airport at Patna and Gaya. From Patna, at present there is no international flight is in operation, while from Gaya, at present there are 2 weekly flights operating on every Wednesday on the route Kolkata-Gaya-Bangkok-Kolkata and on every Saturday on the route Bangkok-Gaya-Kolkata. In terms of Treaty of Trade and Notification No. 63/94-Cus(NT) dated 21.11.1994 (as amended), the export & import of goods can take place through the 9 mutually agreed routes on Indo-Nepal border falling in the jurisdiction of this Commissionerate.
The jurisdiction of the Commissionerate has been divided into several Divisions headed by Assistant Commissioners. Since the work is mainly concentrated on Indo-Nepal border, the Custom(Prev.) Divisions have been created at Motihari, Muzaffarpur, Forbesganj and Patna, for controlling the normal trade and transit of goods. The Assistant Commissioners have been posted at LCS, at Raxaul and Jogbani.
In Bihar two main LCS are functioning for the trade and transit facilities on Indo-Nepal border i.e., Raxaul and Jogbani. However, more than 70% of such work is being carried out by LCS Raxaul alone.There are in all 9 LCS on Indo-Nepal border for controlling the trade between India and Nepal. The Customs(Prev.) Divisions have been further divided into 15 circles and 11 units.