The following are customs functions, except
A. revenue collection
B. preparation of statistics
C. combat against smuggling
D. customs audit
What taxes do customs collect, except?
A. internal taxes
B. VAT
C. excise
D. duty
On what products do customs collect excise?
A. books
B. coal
C. bikes
D. liquor
What ways are there of calculating taxes, according to the video?
A. weight and quantity
B. ad valorum and specific duty rate
C. area and weight
D. volume and dimension