Both are very good services/groups. To me, Custom is not that much attractive as it used to be after inception of IRS. Sales Tax and Excise Tax functions have been taken away from customs and transferred to IRS. The underlying reason behind this is administrative efficiency but aspirants may feel IRS more attractive due to this. However, Customs (PCS) still continues to be one of the top preferences of CSS aspirants. Basic salary is double in both PCS and IRS but Custom officers also get easy money. In terms of promotion prospects, IRS seems better. Preference of one group over other depends upon individual interest and aptitude.

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