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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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。

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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。

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because you read the Bill of Rights, for example, The Declaration of Independence, citizens have a duty to put a new government if it is not serving well the people.

举个例子，如果你读《人权法案》,或者《独立宣言》,如果政府不够尽责,公民有权支持一个新的政府。

麻省理工公开课 - 媒体、教育、市场课程节选

The World Conference on Human Rights reaffirms that States are duty-bound, as stipulated in the Universal Declaration of Human Rights and the International Covenant on Economic, Social and Cultural Rights and in other international human rights instruments, to ensure that education is aimed at strengthening the respect of human rights and fundamental freedoms.

UNESCO: Vienna Declaration and Programme of Action