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【单选题】
以下哪种情况不属于海关行政处罚的范畴( )A.
走私情节严重构成走私罪的行为
B.
走私情节不严重，经法院判定不追究刑事责任
C.
违反海关监管条例，擅自进口国家禁止进出口的货物的
D.
借用他人报关证从事报关活动的行为。
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