Commerce JAMB

The role of customs and excise authority includes the?

A. control of the flow of goods in and out of the country
B. control of security agents within and out of the borders
C. provision of dockyards for ship repairs and maintenance
D. provision of transport system to facilitate imports and exports

Correct Answer:

Option A – control of the flow of goods in and out of the country

Explanation

Functions of customs and excise authorities

  • Collect revenue for the government by charging customs and excise duties.
  • Collect, keep and analyze 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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