单项选择题

关于加工贸易进口料件和制成品的海关估价，下列叙述正确的是( )。

A．出口加工区内的加工企业内销的制成品，以制成品申报内销时的价格估定
B．加工贸易加工过程中产生的边角料、废料及废品，以其制成品申报内销时的价格估定
C．内销的来料加工进口料件或其制成品，以进口料件原进口时的价格估定
D．内销的进料加工进口料件或其制成品，以制成品申报内销时的价格估定
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单项选择题
The loading, unloading, transshipment and transit of inward and outward mail bags are subject to Customs control and a ______ wya bill should be submitted to the Customs by the enterprise providing prviding postal service.
A．cover
B．covering
C．covered
D．haveing covered
单项选择题
The Customs surveillance zone include following places except ______.
A．Any seaport, railway and high way station, airport, border pass or international postal matter exchange where there is a Customs establishment
B．any place where Customs control is conducted
C．any place without a Customs establishment but which has been approved by the state council as a point of entry and exit
D．any place along the border of the country
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