CNMI Department of Finance
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Revenue & Taxation Procurement & Supply Customs

CNMI Department of Finance - Customs

Offices & Staff

The Division of Customs Services safeguards all ports of entry, they include:  

Seaport – TEL 664-1601/1610 Airport – TEL 664-1604 Post Office – TEL 664-1608
  • Conduct clearance on all ocean vessels, which includes the assessment of manifest and all documents on arriving vessels and cargos and impose excise tax and receipt all payments due on excise tax and other fees pertaining to customs.
  • Inspect containers and loose cargos to prevent the importation of contraband and undeclared goods and to ascertain that articles contained therein are taxable, prohibited or restricted.
  • Process clearance for all cruise liners and its passengers.
  • Assist taxpayers on problems encountered with the assessment on excise tax.
  • Assist and recommend reprimands or sanctions required for noncompliant taxpayers.
  • Collect on delinquent accounts due to non-payment or returned checks.
  • Perform audits on tax assessments, receipted assessments, cash box and change funds to ensure the accuracy of the divisions operation.
  • Conduct clearance on all airlines (arriving passengers) through the inspection of passenger baggage and the collection of excise tax and receipt of payment due on excise tax and other fees pertaining to customs regulation
  • Conduct clearance on inbound cargo through the inspection of cargo at the freight, including the manifest and assessment of documents on all incoming cargo and collection of excise tax and receipt of payment due on excise tax and other fees pretraining to customs regulation
  • Inspect all mail and air parcels and detect and intercept goods, merchandise or other commodities for contraband.
  • Collect excise tax on all dutiable commodities and receipt of payment due on excise tax and other fees pertaining to customs.

The Division has 4 major functional operations:  Seaport, Compliance & Billing, Enforcement and Airport Operations.

Organizational Chart
An organizational chart is available in PDF format.

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