The Customs formalities concerning declaration and duty payment of inbound and outbound articles may be fulfilled by the owner or other person entrusted by the owner as his agent.

进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。

youdao

Even in those developed areas, "Internet duty declaration" is still at a stage of experimentation.

发达地区的“互联网报税”应用也处于实验阶段。

youdao

Article 15 for any import or export goods, the duty rates implemented on the date when the Customs accepts the declaration for import or export of such goods shall apply.

第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

youdao

Article 15 for any import or export goods, the duty rates implemented on the date when the Customs accepts the declaration for import or export of such goods shall apply.

第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

youdao