Regulations of Customs duties on Imports and Exports of the People's Republic of China is one of the （） basis of the collection of the Customs duty. A: legal B: finacial C: managerial D: none of the above

Regulations of Customs duties on Imports and Exports of the People’s Republic of China is one of the ______ basis of the collection of the Customs duty. A: legal B: B. finacial C: managerial D: D. none of the above