[多选题]
以下关于关税税率运用的表述，正确的有（ ）。
A .暂时进口货物转为正式进口需予补税的，适用其申报正式进口之日实施的税率
B .按照特定减免税办法批准予以减免税的进口货物，因情况改变经海关批准转让或出售或移作他用需补税的，适用海关接受申报办理纳税手续之日实施的税率
C .加工贸易进口料件等属于保护性质的进口货物，未经批准擅自转为内销的，适用向海关申报转为内销之日实施的税率
D .分期支付租金的租赁进口货物，分期付税时，适用该项货物原进口之日实施的税率
E .进出口货物到达前，经海关核准先行申报的，适用申报当日实施的税率
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