Any dispute arising from duty payment betw

问题：

Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the ______.

A．Regulations on Customs External Auditing of the People's Republic of China

B．Customs law of the People's Republic of China

C．Regulations on Import and Export Tariff of the People's Republic of China

D．Both B and C