Which of following on the export of goods dutiable value statement is incorrect?
选项：

A:The dutiable value of export goods, the price is determine and review by the Customs based on goods sales price in overseas. ;
B:Should include insurance, freight and related costs of goods shipped to the territory of the People's Republic of China location before loading. ;
C:Export customs dutys should be included in the customs value.;
D:Separately specified commission bear by seller in the price of the goods, are not included in the customs value.