Almost every country controls and records the flow of goods across its boundaries to _______ import duties and to value their exports.
A、perform
B、make
C、effect
D、levy
【正确答案】：D
【题目解析】：A:执行 B:让 C:效果 D:征税
句意：几乎每个国家都对商品的跨境流动进行控制和记录，以征收进口关税并对其出口商品进行估价。
