以下有关进出口货物申报期限的表述正确的是( )。
A．进口货物的收货人应当自货物进境之日起15日内向海关报关
B．进口货物的收货人应当自运输工具申报进境之日起14天内向海关申报
C．出口货物的发货人应当在货物运抵海关监管区后、装货的24小时以前向海关申报
D．出口货物的发货人应当在货物运抵口岸后的24小时内向海关申报
参考答案：B,C
解析： 根据《中华人民共和国海关法》的规定，进口货物的收货人应当自运输工具申报进境之日起14日内，出口货物的发货人除海关特准的外应当在货物运抵海关监管区后、装货的24小时以前，向海关申报。进口货物的收货人超过前款规定期限向海关申报的，由海关征收滞报金。
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