O. M. Atoyebi, SAN FCIArb.(U.K)

The Nigeria Customs Service Act, 2023 establishes the Nigeria Customs Service outlining its functions and powers, which include the administration, management and enforcement of the provisions of the Act and other customs and excise laws, the administration of trade and fiscal policies of the Government as it relates to this Act, promotion of trade facilitation in line with international conventions and agreements relating to customs administration, prevention of smuggling, customs fraud and other violations under this Act, collection and accounting for revenue from customs duties, excise duties, charges, fees and special assessments as may be assigned by the Government, carrying out all border enforcement and regulatory activities required by law in collaboration with relevant agencies, etc.