Answer:
Customs Duty is a tax imposed on imports and exports of goods.
Description: The rates of customs duties are either specific or on ad valorem basis, that is, it is based on the value of goods.
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Explanation:
Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal, and hazardous items, into and out of a country.
