45. You lodged an import entry through a Value Added Service Provider (VASP) last January 4,2020 with code for transshipment entry. The Incoterm used in the Commercial Invoice is EXW with customs value of USD46,400.00. Which of the following statement is TRUE with respect to the goods above mentioned?

a. Goods should be subjected to payment of duties and taxes except when the rate of customs duty falls at 0%.

b. The importer is bound to pay the duties and taxes due on the shipment except when the commodity is VAT-Exempt and considered conditionally free

c. Goods shall not be subjected to the payment of duties and taxes

d. The importer is not bound to pay the duties and taxes due on the shipment with the condition that the goods should be cleared under consumption entr