Identify the correct statement(s):

1. Customs duties include both import and export duties.
2. Export duties contribute only nominal revenue to the Government.
3. In India, customs duty is imposed on goods belonging to the Government as well as goods not belonging to the Government.

While customs duties include both import and export duties, but as export duties contribute only nominal revenue, due to emphasis on raising competitiveness of exports, import duties alone constitute major part of the revenue from customs duties. As per Section 12 of the India Customs Act, customs duty is imposed on goods belonging to Government as well as goods not belonging to Government.