Regulations on the levy of import duties on incoming passenger, sluggage and articles shall be formulated by ______.

A．so
B．so as
C．so that
D．so as to

A．Any seaport, railway and high way station, airport, border pass or international postal matter exchange where there is a Customs establishment
B．any place where Customs control is conducted
C．any place without a Customs establishment but which has been approved by the state council as a point of entry and exit
D．any place along the border of the country