第四条进口货物的收货人、出口货物的发货人，是关税的纳税义务人。
Article 4 Both the consignee of imports and the consignor of exports are persons obligated to pay Customs duties.
依据我国《海关法》的规定，进出口货物的收发货人为关税的纳税义务人。
According to the customs law in China, consignee and consigner of cargoes imported and exported refer to tariff taxpayer.
第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。
Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.
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