Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

 
  • 第五條進(jìn)口貨物的收貨人、出口貨物的發(fā)貨人、進(jìn)境物品的所有人,是關(guān)稅的納稅義務(wù)人。
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