Writing in 2016, Sarah Chayes characterizes the Customs Committee as an institution that tries to protect monopolies linked to Azerbaijan's ruling Aliyev family.

From 1918 until 1920, the committee functioned within the Ministry of Finance of Azerbaijan Democratic Republic.

Establishment of the committee helped accelerate the commodity turnover in the country and eased the import-export procedures.

The main functions of the committee are enforcing the customs policy of and preparing the development program for customs activity in the Republic of Azerbaijan; preparation of economic programs and licensing of goods and commodities passing through customs checkpoints; collection of taxes and tariffs on goods passing through the border; issuance of certificates; arranging registration of cargo and transport; participation in the development and implementation of state policies for effective utilization and protection of natural reserves in the Azerbaijani sector of the Caspian Sea; assisting law enforcement agencies of Azerbaijan in combating international terrorism and drug trafficking; provision of statistical data on foreign trade customs and special customs bodies of Azerbaijan; undertaking measures for protection of rights and interests of individuals and legal enterprises while carrying out the customs activities; participation in activities of international customs organizations; arranging scientific researches in the customs sector.

[4] Custom committee academy was created according to the order #1972 by President Ilham Aliyev.