单项选择题

The loading, unloading, transshipment and transit of inward and outward mail bags are ( ) Customs control and a covering way bill should be submitted to the Customs by the enterprise providing postal service.

A．subject to
B．upon
C．into
D．with
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单项选择题
According to the Regulations on Import and Export Tariff of the People's Republic of China, the duty-paying value of an export item should be its normal ( ) price with the export duties deducted and examined, approved by the Customs.
A．FOB
B．CIF
C．CFR
D．FCA
单项选择题
The accurate declaration for the export goods is made by the ( ).
A．consignee or his agent
B．consignor or his agent
C．Customs
D．any person
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