試題詳解

35 Regarding “Import Duties and Taxes”, which of the following descriptions is correct?
(A)Customs duties and all other taxes are collected on or in connection with the importation of goods, and also including any charges collected by the Customs on behalf of other national authorities.
(B)Customs duties and all other taxes are collected on or in connection with the exportation of goods, but not including any charges collected by the Customs on behalf of other national authorities.
(C)Customs duties and all other taxes are collected on or in connection with the exportation of goods, but also including any charges collected by the Customs on behalf of other national authorities.
(D)Customs duties and all other taxes are collected on or in connection with the importation of goods, but not including any charges collected by the Customs on behalf of other national authorities.