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The collection of tariffs on imported goods is the function of

The collection of tariffs on imported goods is the function of
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Ports Authority
  • B Customs and Excise Authority
  • C Clearing and Forwarding Agents
  • D Export Promotion Council
Correct Answer: Option B
Explanation:
[b]Functions of customs and excise authorities[/b]

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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