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Article 5. The export price of an imported product shall be determined according to the following methods by distinguishing among differing cases.
第五条进口产品的出口价格，应当区别不同情况，按照下列方法确定：？
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。
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