HS采用结构性商品编码，第五位数字一律表示此一杠子目的实际位置。 ( )

A. any seaport, railway and high way station, airport, border pass or international postal matter exchange where there is a Customs establishment
B. any place where Customs control is conducted
C. any place without a Customs establishment but which has been approved by the state council as a point of entry and exit
D. any place along the border of the country

A. on
B. with
C. to
D. in