In the Case of a Small Country, the Effects of a Quota

In the case of a small country, the effects of a quota and a tariff are (almost) identical if:

A) the government allocates licenses for free to importers using a rule or process that involves (almost) no resource cost.
B) the government auctions off import licenses to the highest bidder.
C) the government allocates licenses to importers through application and selection procedures that require the use of substantial resources.
D) the government allocates import licenses directly to the public using a free lottery system.