Suppose Canada's Tariff on Grain Threshers Is 28 Percent

Suppose Canada's tariff on grain threshers is 28 percent. This means that

A) importers of grain threshers into Canada must pay a duty equal to 28 cents on the dollar value of each machine they import into Canada.
B) exporters of grain threshers from Canada must pay a duty equal to 28 cents on the dollar as a countervailing duty on the export value of each machine they export.
C) importers of grain threshers into Canada must pay a duty equal to 28 cents on the import value of each machine they export from Canada.
D) exporters of grain threshers from Canada must pay a duty equal to 28 cents on the dollar on the export value of each machine they export.
E) exporters of grain threshers from Canada must pay a duty equal to 28 cents on the dollar as an anti- dumping duty on the export value of each machine they export.