. Tom is the only one of the stall members who ______ to be promoted.

A．is going

B．are going

C．has been going

D．have been going

以成交价格为基础审查确定进口货物的关税完税价格时，由买方负担的下列费用不应当计入完税价格的是( )。

A．购货佣金

B．购货佣金以外有其他佣金

C．与该货物视为一体的容器费用

D．包装材料费用