Regulations of Customs duties on Imports and Exports of the People’ s Republic of China
is one of the （） basis of the collection of the Customs duty.

A．legal
B．financial
C．managerial
D．none of the above

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.