WAEC Commerce 2009 Theory question 106

(a) Any five, explained: collects import, export and excise duties; prevents smuggling; stops importation of prohibited goods; supervises bonded warehouses; compiles trade statistics; enforces trade policies/quotas; examines and clears goods and documents.
(b) Any five: countries get goods they cannot produce; specialisation and lower costs; wider markets for local goods; earns foreign exchange; raises standard of living; promotes international co-operation; transfer of technology; creates jobs.

Customs functions centre on duties and control of goods.