WAEC - Commerce (2012 - No. 15)
The collection of tariffs on imported goods is the function of
Ports Authority
Customs and Excise Authority
Clearing and Forwarding Agents
Export Promotion Council
Explication
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