Phosphoric acid is delivered to a drinks factory in concentrated form. Why do you think the acid is not
diluted before transporting it?

Because it might be reactive or may lose its property in liquid form..

answer: any goods being imported from another country may be subject to issued by the federal government are tariffs

explanation:  

tariffs are a tax on anything that are imported from abroad. government use them to protect and boost their local industries and the thought is that they encourage consumers to buy local instead of importing and they will hope will protect jobs and economy in the country that implements them