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【多选题】
下列关于进出口货物报关地点的表述，正确的是（）A.
出口货物只能在货物的出境地向海关申报
B.
进口货物的收货人或其代理人应当在货物进境地的海关申请办理报关
C.
进口货物经收发货人申请，海关同意，可以在设有海关的货物指申报
D.
出口货物经收发货人申请，海关同意，可以在设有海关的货物启运地申报
E.
进口货物任何情况下都可以在设有海关的货物指申报
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