[单项选择题] If the Customs duties are short-levied on import or export goods, the Customs is entitled to

[单项选择题] If the Customs duties are short-levied on import or export goods, the Customs is entitled to collect the money payable from the person obligated to pay the duty within ( ) of the previous duty payment or the release of the item.

A．1 year

B．2 years

C．3 years

D．4 years