Which one of the followings is NOT correct?

Question $34$ options:

Every item imported into the United States legally has a customs code.

The USA government has been increasing tariffs on the imported goods and China has retaliated against U$.$S$.$ tariffs by imposing its own tariffs on imports from the U$.$S$.$

A tariff is a tax on imports.

The tariffs are paid to the imposing country government by exporting companies.