【单选题】关于出口加工区的报关,以下表述错误的是( )
A.
出口加工区与境外之间进出货物的报关,应由发货人或其代理人填写进、出境货物备案清单,向出口加工区海关报关
B.
出口加工区运往境内区外的货物的报关,应由区外企业录入进口货物报关单。进口报关结束后,区内企业填制“出口加工区出境货物备案清单”
C.
境内区外运入出口加工区货物的报关,应由区外企业录入出口货物报关单,出口报关结束后,区内企业填制“出口加工区进境货物备案清单”
D.
境内区外运入出口加工区货物的报关,应由区外企业录入“出口加工区进境货物备案清单”。出口报关结束后,区内企业填制出口货物报关单
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