Customs duty is collected by:

**The reasoning** Customs duty is a **tax on goods crossing Nigeria's borders** — either imported or exported. The agency specifically created to patrol borders, check goods, and collect these duties is the **Nigeria Customs Service (NCS)**. This is their core mandate under the Customs and Excise Management Act. Think of them as the "gatekeepers" at ports, airports, and land borders who assess the value of your goods and charge the appropriate tax before entry or exit. **Why the wrong options tempt you** - **FIRS (Federal Inland Revenue Service)** collects *internal* taxes like company income tax, VAT, and personal income tax — not border taxes. The name "Inland" is your clue: they work *inside* the country. - **Police** enforce law and order, not tax collection. - **INEC** conducts elections — totally unrelated to revenue. The confusion often comes because both FIRS and Customs collect federal revenue, but their *locations* differ: FIRS works inland, Customs works at entry/exit points. **Quick takeaway** **Customs = Border taxes; FIRS = Inland taxes.** If goods are crossing Nigeria's border, it's always Customs Service collecting.