Customs is one of the three tax collecting agencies that work under the National Board of Revenue. The other two agencies are VAT and Income Tax. The Customs wing is responsible for planning, formulation, implementation, and periodic review and re-appraisal of policies on matters related to Customs. Its main functions are – (a) collection of duties and taxes at the import stage, (b) protection of domestic industry, (c) trade liberalisation, (d) facilitation of trade, (e) prevention of smuggling, (f) interdiction of prohibited goods, narcotics and objects detrimental to national security, and (g) prevention of money laundering.

Customs wing monitors the activities of Customs stations, and provide directions and interpretations to field offices. Offices under the Customs wing implement the policies formulated by the NBR, collect duties and taxes at the import stage, apply relevant laws and regulations formulated by other border agencies, and ensure facilitation of trade. There are six Custom Houses (Chittagong, Dhaka, Mongla, ICD Kamalapur, Benapole and Pangaon), two Customs Bond Commissionerates (Dhaka and Chittagong), one Customs Intelligence and Investigation Directorate, one Customs Valuation and Internal Audit Commissionerate and a number of functional land Customs stations.

While Chairman is the apex decision making authority in the NBR, the basic functions of the Customs wing are supervised by four Members. These positions are: (i) Member (Customs: Policy); (ii) Member (Customs: Export, Bond and IT); (iii) Member (Customs: Audit, Modernization and International Trade); and (iv) Member (Customs: Administration).