[单项选择题] When the import declaration is conducted, the person in charge of the matter should submit,

[单项选择题] When the import declaration is conducted, the person in charge of the matter should submit, together with the import declaration form, the following commercial and shipping documents, they are ______.

A．Invoice and B/L only

B．Invoice, B/L, Packing list only

C．Invoice, B/L, Packing list, the duty exemption certificate issued by Customs

D．none of the above