This division is responsible for preparation of projection of collectable revenue from Customs Duties and monitoring of its collections. To discharge this function effectively, it is saddled with the responsibility of translating Federal Government Fiscal policy measures into guidelines for the general guidance of field officers as well as members of the business community.

It's responsibilities also include proper control of Importation and Exportation of goods to ensure compliance with the Import and Export laws and regulations.

Furthermore, this division is responsible for the proper classification of goods under the Harmonized System Tariff as well as Valuation of goods for Customs purposes. It controls transit and transhipment, Temporary Importation and Exportation and privileged Importations.

The division is also responsible for granting approvals for Bonded Warehouses, Licenses, Wharves, Refund of Duties and any other related matter.