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WAEC Commerce 1995 Question 95

Question 95

Foreign Trade

Which of the following is not related to imports?

  1. A.Customs duties
  2. B.Excise duties
  3. C.Certificate of origin
  4. D.Bill of Lading
  5. E.Ship's manifest
Show the answer and explanation

Answer: B (Excise duties)

Explanation

Excise duties are taxes on goods made at home, not on imports.