Regulations on the levy of import duties on incoming passenger's luggage and articles shall be formulated by ( ).

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

A．1个月
B．2个月
C．3个月
D．6个月