报告和请示的相同点主要体现为：二者都是上行文，都可以在事前、事中和事后行文。

According to the Customs Law, while the examination is being carried out, ( ) should be present and responsible for moving the goods, opening and restoring the packing.

A．customs officer

B．harbor officer

C．the consignee of the import goods or the consignor of the export goods

D．the owner of the ship