Their Ministry employ more than 170 officers at four Customs points and two Inland Revenue Offices around both main islands - Upolu and Savaii. It comes under the portfolio of the  Minister for Revenue, Honourable Tialavea Fea Leniu Tionisio Hunt.

Last year's winner of the 2013 Public Service Inspirational Leadership award Afioga Pitolau Lusia Sefo Leau continues to lead the Ministry with a team of 12 Senior Managers for 13 divisions. Three technical divisions at Inland Revenue (Taxpayer Services, Audit & Investigations, Collection & Recoveries), four technical divisions at Customs (Trade Facilitation, Border Enforcement & Protection, Excise Warehoue & Liquor Administration, Post Clearance & Audit) and six support services (Corporate Services, Legal & Technical Services, Information Technology, Forecasting and Business Improvement, Internal Audit  and Revenue).

Their Ministry is the key state organization operational at the frontiers and its main functions center around revenue collection and enforcing Customs and Inland Revenue laws and other related rules and regulations. In the process the Ministry endevours to ensure smooth movement of people and goods across the border and collect the correct revenue due to the state.

Their three Principal Roles:

• To manage and administer the taxation systems in a way that encourages compliance by all taxpayers
• To facilitate trade and the movement of people across their borders while at the same time protecting their community and ensuring compliance with their laws; and
• To efficiently collect the correct revenue due to the State

Improve their services to encourage customers to comply;

• Understand customers and their compliance influences;

• Improve their tools, processes, legislation, systems, and equipment;

• Invest in their people;