The goods which pass through the territory by land is defined as （）.

单项选择题The external auditing shall be conducted by the Customs over the following enterprises and other organizations （）.

A. Enterprises and other organizations engaged in foreign trade only
B. Enterprises and other organizations engaged in domestic trade only
C. Enterprises engaged in the business of inward process only
D. Both A and C

单项选择题The form of receipt for any Customs duties collected for the delayed payment shall be prescribed by ______.