The main functions of the Directorate General of Performance Management (Customs, Central Excise and Service Tax) include:

1. To study the working of the Customs, Central Exise and Central GST departmental machinery throughout the country.
2. To suggest measures for improvement of its efficiency and rectification of important defects in it through inspection and by laying down procedures for smooth functioning.
3. To carry out inspections to determine whether the working of the field formations is as per Indirect Taxes & Customs procedures and to make recommendations in respect of the procedural flaws, if any noticed.
4. To assist the board in monitoring the performance of field formations in core functional areas in Customs, Service Tax and Central Excise through compilation and analysis of Monthly performance reports.
5. Nodal Office for Saadhit and Aakalan.
6. Nodal Office for implementation of eOffice across all the formations of CBIC.
7. Nodal office for implementation of Rajbhasha (Official Language) policy of the Government in all the formations of CBIC.
8. To conduct special studies as entrusted by CBIC namely various manual updations from time to time.
9. To supervise the preparation of manuals under Indirect Taxes & Customs Law and procedure
10. Work related to Tax Arrear Recovery.