Mumbai Customs Zone-II is the biggest Customs Zone in the country in terms of revenue collection and contributes about 24% of the National Customs Revenue and about 4.6% of the total revenue receipt of the Central Govt. of India. It is also the biggest in terms of import and export cargo handled in containers (J N Port). Mumbai Customs Zone-II was carved out of the erstwhile Mumbai Customs Zone in October 2002. Originally it comprised of Jawaharlal Nehru Custom House (JNCH), Nhava Sheva and Sahar Air Cargo Complex (ACC), Mumbai. The zone was reorganized in July 2007 and Sahar ACC was attached to Mumbai III Zone. Presently Mumbai Customs Zone II comprises of the Six Commissionerates, i.e. Commissioner (Appeal), Nhava Sheva (General), Nhava Sheva-I, Nhava Sheva-II, Nhava Sheva-III, Commissioner (Audit) and Nhava Sheva-V ,all situated in the Jawaharlal Nehru Customs House.

Assessment and clearance of Import and Export cargo and enforcement of border controls on Import / Export under the Customs Act, 1962 and various allied Acts in the jurisdiction of Jawaharlal Nehru Port (JNPT) is the responsibility of Mumbai Customs Zone-II. It also includes the jurisdiction over the various Container Freight Stations (CFSs) spread over the adjoining areas of Jawaharlal Nehru Port in Panvel and Uran taluka of Raigad district of Maharashtra where the examination and clearance of cargo take place.