Section 3: Functions of the Board.

The Board shall be responsible for-(a) formulating the general policy guidelines for the Nigerian customs service (in this Act referred to as "the Service"); and
(b) administering the customs and Excise Management Act and, accordingly, the Board shall-
(i) subject to the general control of the Minister, control and manage the administration of the customs and excise laws; and
(ii) collect the revenues of customs and excise and account for them in such manner as the Minister shall, from time to time, direct.