The （） contract is a contract between a party who agrees to accept the risk and a party seeking protection from the risk.

A. Dollar
B. Dinar
C. Guilder
D. Baht

A．the value of imports or exports declared by the consignors or consignors or consignees
B．the true transaction value of imports & exports
C．the value higher than the transaction value of identical or similar goods
D．the value lower than the transaction value of identical or similar goods