[单项选择题] The duty-paying value shall be

[单项选择题]Theduty-payingvalueshallbe

A．thevalueofimportsorexportsdeclaredbytheconsignorsorconsignorsorconsignees
B．thetr uetr ansactionvalueofimports&exports
C．thevaluehigherthanthetr ansactionvalueofidenticalorsimilargoods
D．thevaluelowerthanthetr ansactionvalueofidenticalorsimilargoods

参考答案：

B

问题解析:

解析无