Which of the Following Pecuniary Impositions Is NOT in Breach

Which of the following pecuniary impositions is NOT in breach of Article 30 TFEU?

A) A fee in respect of a mandatory inspection imposed by an EU regulation, the amount of the fee being proportionate to the cost of the service.
B) A fee in respect of a mandatory inspection imposed by an EU regulation, the amount of the fee depending on the value of the inspected goods.
C) A fee in respect of a mandatory inspection imposed by an EU regulation which specifies the amount of the fee but which amount greatly exceeds the real cost of inspection.