In EU, the goods are cleared through the customs based on the following rules: A: duty-free if the goods value is below 22 euros. B: VATs are levied if the goods value is below 150 euros and at or above 22 euros. C: VATs and duties are levied if the goods value is at or above 150 eruos. D: VATs and duties are levied if the goods value is at or above 170 eruos.