The Customs Authority is one of the departments affiliated with the Ministry of Finance, and its role extends from collecting fees and taxes to controlling the 

The main duties of customs can be defined as follows

• Collection of taxes, duties, customs and other taxes and fees paid by importers and exporters to customs in accordance with the customs tariff law and other relevant laws.
• Protecting state revenues, by preventing evasion of taxes and fees and ensuring their payment.
• Monitoring warehouses in sea and air ports, and following up on raw materials exempt from customs duties.
• Supervising the movement of the stock of goods in the stores of public and private warehouses authorized to store imported goods.
• Commitment to implementing the decisions, rules and standards issued by the ministries and other government departments in the country, such as the Ministry of Agriculture – the Ministry of Trade – the Ministry of Culture – the Ministry of the Interior – the Ministry of Health – the Ministry of Communications, as well as the Department of Veterinary Quarantine and Agricultural Quarantine, the Narcotics Control Department and the Weapons and Materials Inspection Department Explosives at the Ministry of Interior and the Department of Control of Artistic Works and Publications.
• One of the functions that the Customs Authority specializes in is combating smuggling, whether inside or outside the country through customs ports, whether sea, air or land.
  Customs concentrates its efforts in following up all the ports through which smuggling activities are expected to take place with the aim of evading the payment of fees and taxes, or with the aim of introducing drugs and contraband into the country, or violating customs legislation