Mumbai Customs Zone-III’s jurisdiction includes Chhatrapati Shivaji Maharaj International Airport, Mumbai; Airport Special Cargo; Air Cargo Complex and the coastal areas in Maharashtra falling under the Preventive Commissionerate from Dahanu to Srivardhan and Appeals Commissionerate.

The CSMI Airport handles international passenger clearance, whereas at Air Cargo Complex – the Import and Export Commissionerates handle the clearance of cargo imported and exported via air route. The General Commissionerate handles general administration and vigilance functions. The Airport Special Cargo Commissionerate (APSC) handles the clearance of goods imported or exported through Courier, import and export of diamonds & precious metals from Precious Cargo Customs Clearance Centre and postal shipments through Airport Sorting Office (APSO). Preventive Commissionerate focuses on preventive function to foil commercial frauds and outright smuggling. It also undertakes coastal patrolling from Dahanu to Srivardhan. Appeals Commissionerate handles appeal cases decided by Addl./Joint Commissioners and ACs/DCs of Zone III.