企业从事加工贸易，应当持有关批准文件和加工贸易合同向海关备案，加工贸易制成品单位耗料量由海关按照有关规定核定。 ( )

A. A bond is needed when the bill of lading is unavailable when the goods arrive at the destination.
B. A bond is needed when the bill of lading arrives at the port of destination.
C. A bond is not needed when the goods arrive at the destination.
D. A bond is needed when the goods arrive at the destination if there is no bill of lading at all.