The Indian Revenue Service (Customs and Central Excise) – IRS (C&CE) – is an All India Service recruited through UPSC CSE. Officers work in the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, administering Customs duty, Goods and Services Tax (GST), Central Excise on certain products, and related legislation. IRS (C&CE) officers handle import/export duty assessment, customs intelligence, anti-smuggling operations, GST audit and enforcement, and indirect tax policy. Senior officers become Commissioners, Chief Commissioners, and Members of CBIC.

IRS (IT) administers direct taxes (income tax, corporate tax, TDS) through the CBDT, while IRS (C&CE) administers indirect taxes (customs duty, GST, central excise) through CBIC. The nature of work differs significantly — IRS (IT) focuses on taxpayer assessment, investigations into income concealment, and tax recovery, while IRS (C&CE) focuses on trade facilitation, customs valuation, anti-smuggling intelligence, GST compliance, and cross-border transaction monitoring. Both are Group A central services under the revenue administration umbrella.

IRS (C&CE) is typically allocated at similar or slightly higher rank ranges compared to IRS (IT) in UPSC CSE, generally in the range of approximately 150–400 for general category, though this varies considerably each year based on vacancy numbers and candidate preferences. The service is considered prestigious in trade and commerce circles due to its international exposure through customs postings at major ports and airports. Candidates interested in trade policy, international trade law, and foreign affairs may prefer this service.

While UPSC CSE preparation is largely the same for all services, IRS (C&CE) aspirants benefit from studying international trade, customs valuation methods, WTO agreements, GST framework, and anti-smuggling laws. For optional subject selection, Economics (covering international trade theory) and Law (covering customs and indirect tax jurisprudence) are particularly useful. The interview for IRS (C&CE) may include questions on GST implementation, trade facilitation measures, customs automation, and India's trade policy, so staying updated on CBIC circulars and trade-related economic news is important.

IRS (C&CE) officers are posted at major customs houses (Mumbai, Chennai, Delhi, Kolkata, JNPT), inland container depots, airports, land border crossing points, and GST commissionerates. Initial posting is typically as Assistant Commissioner with supervisory authority over a range of taxpayers and importers/exporters. Officers also serve in Directorate General of Valuation, Directorate of Revenue Intelligence (DRI), and in deputation roles at Finance Ministry, CBIC headquarters, and international organisations. Foreign postings at Indian missions as customs attaches are a distinctive career highlight.