The Office of the Commissionerate of Customs Valuation and Internal Audit, Dhaka was earlier (until 2000) known as the Office of the Controller of Customs Valuation under the National Board of Revenue, Chittagong. Later in 2001, the office was renamed as Commissionerate of Customs Assessment and Internal Audit, Dhaka. Its headquarters is located in Dhaka. There is a regional office in Chittagong. This department collects a large amount of revenue from the government by uncovering revenue evasion through post-clearance audit activities of imported and exported invoices. For this reason, this department can also be called the van guard of revenue protection. All Customs Houses under the National Board of Revenue, all Customs, Excise and VAT Commissionerates and areas under the Customs Bond Commissionerates are considered as "Jurisdiction" of this department.