At the NRA, the Customs and Excise Department is the biggest operational agency. It is responsible for the administration of the Customs Laws (as contained in Cap.271 of the Laws of Sierra Leone vol. V, The Customs Tariff Act 1978, The Excise Act of 1982) and other related laws and regulations dealing with Import, Export and Excise activities.
The laws empower the Customs Authorities to:
Administer the Customs and Excise Laws
Collect Import duties and Excise duties
Prevent and detect smuggling
Act as agent for other government Ministries Department and Agencies (MDAs)
The Customs and Excise Department is also responsible for collecting the 3% Withholding Income Tax and ECOWAS levy on behalf of the Income Tax Department and ECOWAS Commission respectively.