【单选题】【消耗次数：1】
关税的征收对象是进出关境的货物和（ ?）。
①
旅客
②
运输工具
③
物品
④
人员
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【判断题】
行李和邮递物品进口税简称行邮税，是海关对入境旅客行李物品和个人邮递物品征收的进口税。其中，只包含了在进口环节征收的增值税、消费税，不包括关税。( ? ? ? )
①
正确
②
错误
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