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

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.