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.
根据第3条规定之条件，如果本批货交与收货人而发货人不负追索之责，发货人必须签署以下声明。
Subject to Section 3 of conditions, if this shipment is to be delivered to the consignee without recourse on the consignor, the consignor shall sign the following statement.
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