This document discusses port tariffs and provides an overview of Malaysia's West Port. It defines a tariff as a tax imposed on imports or exports and outlines three main functions of tariffs: to generate government revenue, protect domestic industries, and remedy trade distortions. It then describes three types of port tariffs related to cargo handling, warehousing, and vessels. The document concludes that port tariffs are taxes imposed on imported goods and services that are used to restrict trade by making imported items more expensive.