单项选择题

The form of receipt for any Customs duties collected for the delayed payment shall be prescribed by （）.

A. The Customs General Administration
B. The Customs Houses
C. The Tariff commission
D. The Ministry of Finance

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判断题

国际航行船舶在进入我国关境时，船方或其代理人应在船舶抵达口岸前或抵达后24小时内，向进境海关递交申报单证。（）

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