Correct option is B
Custom Duty is the tax imposed on goods when they are transported across international borders. It is levied on imports and, in some cases, on exports as well.
Income Tax is a direct tax on an individual's income.
Excise Duty is a tax levied on the production of goods within a country.
Trade Tax typically refers to taxes imposed on certain commercial transactions within the domestic market, and is not specifically related to imports or exports.
Custom Duty is an important source of revenue for the government and is used to regulate the flow of goods in and out of the country.
