When the dispute over duty payment arises between the duty payer and the Customs

单项选择题:
When the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within （） of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.
A. 10 days B. 20 days C. 30 days D. one year