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【单选题】
以下关于税率适用原则的错误表述是
A.
适用最惠国税率的进口货物有暂定税率的,应当适用暂定税率
B.
适用协定税率的进口货物有暂定税率的,应当从低适用税率
C.
适用特惠税率的进口货物有暂定税率的,应当适用特惠税率
D.
适用普通税率的进口货物有暂定税率的,应当适用普通税率
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