The collection of tariffs on imported goods is the function of

Ports Authority

Customs and Excise Authority

Clearing and Forwarding Agents

Export Promotion Council

Correct answer is B

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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