纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。
Taxpayers may go through the tax paying procedures themselves or entrust others to do so.
委托他人办理进出口业务达到规定的实绩或者具有必需的进出口货源；
The import and export operations handled by its agencies have reached the prescribed merit or it shall have the necessary sources of goods for import or export; and.
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。
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.
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