The main responsibilities of the Custom Service are the collection of import duties, the prevention of smuggling and the implementation of prohibition and restrictions upon the importation and exportation of goods. The Service is under the direction of the Porfolio of Finance & Economics and has three specialist units: a Narcotic Enforcement Team (C-NET), a Fraud Division (C-FED), and a Fraud Prevention and Inspections Unit (C-PIU). C-NET is the team most usually involved in AML matters.