Section 4: Functions of the Service

The Functions of the Service are to -
a administer, direct, manage and enforce the provisions of this Act and the customs and excise laws;
b collect and account for revenue from customs duties, excise duties, charges, fees and special assessments as may be assigned to it by the Government;
c administer trade and fiscal policies of the Government as it relates to this Act;
d promote trade facilitation in line with international conventions and agreements as it relates to customs administration;
e prevent smuggling, customs fraud and all other violations under this Act;
f carry out all border enforcement and regulatory activities required by law in collaboration with relevant agencies;
g collate and publish accurate trade statistics and other relevant data as it relates to Customs and Excise”;
h engage in regular consultations with individual traders, trade associations and other relevant stakeholders to promote industrial harmony;
i approve and license customs agents, who shall be citizen of Nigeria; and
j do such other things as are necessary for or incidental to the performance of its functions and discharge of its duties under this Act and the Laws of Nigeria.