按照相关规定，车辆不准退牌的情况包括（）企事业单位车辆自登记之日起未满两年等事项。

A.定期年检失效的

B.海关监管车辆未解除监管的

C.抵押查封等原因在电脑系统或资质档案中注明不准过转籍的

D.已达报废年限的

When the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within （） of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.

A. 10 days

B. 20 days

C. 30 days

D. one year