Alokozay LLC based in the UAE mainland area is dealing in the energy drinks and imports goods from Switzerland. All the conditions of the Free Trade Agreement under GCC-EFTA are fulfilled. The CIF value of goods is AED 500,000. Please state: a) The rate and amount of customs duty paid by the local importer of record in the UAE mainland area. b) The rate and amount of excise tax paid by the local importer of record in the UAE mainland area