行政许可的实施机关可以对已设定的行政许可的实施情况及( )适时进行评价，并将意见报告该行政许可的设定机关。

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.

A．进出口货物收发货人未按照规定向报关企业提供所委托报关事项的真实情况，应承担相应的法律责任
B．报关企业对委托人所提供情况的真实性未进行合理审查，应承担相应的法律责任
C．以直接代理方式报关的，报关企业因违反规定造成海关少征税款，应承担纳税的连带责任
D．以间接代理方式报关的，报关企业不承担纳税责任