Which of the following is most correct?

a$)$ All goods coming into Canada must be reported to a Customs office that is open for business.

b$)$ All goods coming into Canada must be reported at the nearest Customs office that is open for business.

c$)$ Goods new to Canada must be reported at the nearest Customs office that is open for business.

d$)$ All goods coming into Canada must be reported at the nearest Customs office.

e$)$ Goods new to Canada must be reported to any Customs office that is open for business.