MCQ practice · SSC Bangladesh and Global Studies Board questions · Chapter 12: The Financial and Banking Systems of the Government of Bangladesh
Which duty is imposed to reduce the consumption of goods that carry a health risk?
Think it through first, then pick an option.
- a Customs
- b Supplementary
- c Excise
- d Narcotics duty
Answer and explanation
Correct answer: c Excise
Besides raising revenue, excise duty is imposed to reduce consumption of harmful goods.
Why the other options are wrong
- a Customs: Customs is a tax on imports and exports; reducing harmful consumption belongs to excise duty.
- b Supplementary: Supplementary duty is an extra duty; the purpose of cutting consumption is stated for excise duty.
- d Narcotics duty: The book has no separate narcotics duty; narcotic goods fall under excise.
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