The Nigeria Customs Service (NCS) is an agency of the Federal Republic of Nigeria, which operates as an independent customs service under the supervisory oversight of the Nigerian Ministry of Finance, responsible for the collection of customs revenue, facilitation of both national and international trade, anti-smuggling and border security activities, with its headquarters at No 2. Lake Taal Close, off Tigris Crescent, off Aguiyi Ironsi St, Maitama, Abuja.

The NCS is headed by the Comptroller General, who oversees the work of 9 Deputy Comptrollers-General (DCGs) in the following departments at the NCS Headquarters.

These Deputy Comptrollers-General have Assistant Comptrollers-General heading each division under them while Comptrollers runs the affair of each unit under these divisions.

ACG (Headquarters) reports directly to the Comptroller-General along with the heads of some Special Units in addition to 4 Assistant Comptroller-General (ACG) in the zones that coordinate the area commands under their respective jurisdictions.

The NCS board is chaired by the Minister of Finance, while the Vice-Chairman is the Comptroller-General. The Board was set up with main functions to include Appointment, Promotion and Discipline of officers of the service. The Board is also to administer the Nigeria Customs Service Act, 2023. It is the policy making organ of the service.

Members of the NCS Board include:

Chairman, Federal Inland Revenue Service

The Nigeria Customs Service operates a media division with radio and television operations, the Nigeria Customs Broadcasting Network.