The collection of import duty is a function of the

The collection of import duty is a function of the customs and excise authority. Import duties are taxes imposed by the government on goods imported into a country from foreign countries. These duties are collected by the customs and excise authority, which is responsible for enforcing customs laws, regulations, and policies related to the movement of goods across borders. The customs and excise authority is responsible for ensuring that the correct amount of duty is paid, and for preventing the smuggling of goods that are subject to duty. Therefore, the customs and excise authority plays a critical role in the collection of import duty.