卖方必须在需要办理海关手续时，办理海关手续的费用及货物进口时应交纳的一切关税，税款和其他费用，以及办理后继运输的费用。
The buyer must pay, where applicable, the cost of customs formalities as well as all duties, taxes and other charges payable upon import of the goods and for their subsequent transport.
deq术语要求买方办理进口清关手续并在进口时支付一切办理海关手续的费用、关税、税款和其他费用。
The DEQ term requires the buyer to clear the goods for import and to pay for all formalities, duties, taxes and other charges upon import.
克利夫兰学习了一切他所能找到的有关关税的知识。
Cleveland studied all the information he could find about the tariff.
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