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【单选题】
加工贸易进口料件及其制成品需征税或内销补税的，海关按照一般进口货物审定其完税价格的正确做法是( )。
A.
内销的进料加工进口料件或其制成品，以料件内销时的价格估定
B.
内销的来料加工进口料件或其制成品，以料件申报内销时的价格估定
C.
出口加工区内的加工企业内销的制成品，以制成品申报原进口时的价格估定
D.
保税区内的加工企业内销的进口料件或其制成品，分别以料件或制成品申报原进口时的价格估定
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