关于澳大利亚和巴西的自然环境的描述，正确的是

A．澳大利亚东部以低矮的高原为主

B．澳大利亚地跨热带和南温带

C．巴西全部位于南半球

D．巴西气候干燥，沙漠面积广大

The duty-paying value shall be

A．the value of imports or exports declared by the consignors or consignors or consignees
B．the true transaction value of imports & exports
C．the value higher than the transaction value of identical or similar goods
D．the value lower than the transaction value of identical or similar goods