进出口货物收发货人是指依法直接进口或者出口货物的中华人民共和国关境内的法人、其他组织或者个人。
报关企业接受进出口货物收发货人的委托，以自己的名义办理报关手续的应当承担与收发货人相同的法律责任。
Any Customs clearing agent and individual engaged in making a declaration to the Customs shall not illegally make Customs declaration on behalf of others or go beyond their approved business scope.
依据我国《海关法》的规定，进出口货物的收发货人为关税的纳税义务人。
According to the customs law in China, consignee and consigner of cargoes imported and exported refer to tariff taxpayer.
除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。
Unless specially approved by the Customs, import and export goods shall be released upon Customs endorsement only after the payment of duties or the provision of a guarantee.
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