This division is responsible for conducting General Investigations of Customs offences in accordance with the provisions of Customs & Excise Management Act (CEMA) Cap 45, Law of the Federation of Nigeria, 2004 and Customs & Excise Notices. It is also responsible for Inspection of all Customs and Excise Formations throughout the Country to ensure that approved procedures are being applied. It is also in-charge of inspection of both Customs License Agents’ premises and Excise Traders’ records of production.

The division is equally responsible for cooperating and liaising with other Agencies in and outside Nigeria including Interpol and Customs Intelligence Unit for detection of Customs Frauds. Updating of Service Codes and Books of instructions, designing of various service Forms, publications of Quarterly Order, inspection of parcel post depots throughout Nigeria and Jerquing of ship and Aircraft files, are also the responsibilities of this division.