单项选择题

If the decision by the Customs on the dispute over duty payment is not acceptable to the duty payer, the duty payer has the right to sue ( ) the People's Court within 15 days of receipt of the decision.

A.in
B.to
C.on
D.at
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单项选择题
The duty-paying value shall be ( ).
A.the value of imports or exports declared by the consignors or consignees
B.the true transaction value of imports & exports
C.the value higher than the transaction value of identical or similar goods
D.the value lower than the transaction value of identical or similar goods
单项选择题
If the Customs duties are short-levied on import or export goods, the Customs is entitled to collect the money payable from the person obligated to pay the duty within ( ) of the previous duty payment or the release of the item.
A.1 year
B.2 years
C.3 years
D.4 years
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