請依下文回答第 56 題至第 60 題 Smuggling has existed ever since governments first attempted to control trade across their borders.Although it is often understood as an attempt to evade duties or taxes that the legislature has placed uponthe importation of certain classes of goods, smuggling is a much broader phenomenon than this. It mayapply to attempts to evade export regulations, for example, or trade in certain prohibited goods, such asweapons or drugs. People may be smuggled across frontiers. At one end of the spectrum, smuggling maybe a highly organized criminal activity, or what some describe as “the smuggling industry;” at the other,it may consist simply of a sailor or passenger trying to slip something for personal use past the authorities.
Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes onthis are classified as excise duties. At one time, compliance was enforced by excise officers, whileinternational trade was policed by customs officers; latterly, the two revenue services have been mergedinto one.
【題組】58 According to this passage, what are excise duties?
(A) Taxes on international trade outside a country
(B) Taxes on goods manufactured or produced within a country
(C) Regulations relating to internal and international business
(D) Regulations on goods imported from other countries