Question

CUSTOMS EXEMPTIONS
U.S. residents returning after a stay abroad of at least 48 hours are usually granted customs exemptions of $400 each. The duty-free articles must accompany the
traveller at the time of his return, be for personal or household use, have been acquired as an incident of his trip, and be properly declared to Customs. No more than one liter
of alcoholic beverages may be included in the $400 exemption.
The exemption for alcoholic beverages is accorded only when the returning resident has attained 21 years of age at the time of his arrival. One hundred cigars and
200 cigarettes may be included in either exemption. Cuban cigars may be included if obtained in Cuba and all articles acquired there do not exceed $100 in retail value.
Most items - including alcoholic beverages, cigars, cigarettes and perfume - made in designated Caribbean and Central American countries may enter the U.S.
duty-free under the Caribbean Basin Economic Recovery Act.
(The Economist)
According to the text, U.S. residents
O A) are not granted customs exemptions.
O B) of any age are allowed to import alcoholic beverages.
O c) are obliged to import one hundred cigars and 200 cigarettes.
OD) - are entitled to specified customs exemptions.
O E-should buy Cuban cigars but not exceed $100 in value.​

Answer 1

C) Are obliged to import one hundred cigars and 200 cigarettes.

*Isso reforçado pelo termo "must" que indica dever ou obrigação no texto.

Em geral o texto fala sobre os produtos da isenção aduaneira (customs exemption)*.