[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.
[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.
第三十六条进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。