Explanation:

It is a duty that is proposed to be imposed on imported goods in addition to the customs levy that gets charged at the port of entry. BAT is a fiscal measure that imposes a charge on goods or services in accordance with the destination principle of taxation. Under this principle, a government taxes products based on the location of their sale to the final consumer rather than on the location of their production or origin.
The World Trade Organisation (WTO) rules allow for the adjustment of certain types of internal taxes at the border under certain conditions. The main conditions are:

• The tax must be applied equally to imports and "like" domestic products.
• The tax must be "borne" by a product and not be "direct".
• A permitted border tax adjustment must not subsidize exports.

Hence only statements 1&2 are correct.