We are in a position to accept orders ______ customers samples.

A．To formulate the guideline for drawing up the regulations
B．To set temporary tariff rates
C．To levy Customs tariffs on imports & exports
D．To examine the draft of the amendment to tariff

A. the value of imports or exports declared by the 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