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The collection of tariffs on imported goods is the function of

Commerce
WAEC 2012

The collection of tariffs on imported goods is the function of

  • A. Ports Authority
  • B. Customs and Excise Authority
  • C. Clearing and Forwarding Agents
  • D. Export Promotion Council
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Correct Answer: Option B
Explanation

Functions of customs and excise authorities

  • Collect and revenue for the government by charging customs and excise duties.
  • Collect, keep and analyse records of imported and exported goods and services.
  • Control bonded warehouses to ensure that duty is collected on imported dutiable goods before releasing them
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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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