declaration and duty payment
申报及缴税
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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。
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