According to the customs law in China, consignee and consigner of cargoes imported and exported refer to tariff taxpayer.
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.
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。
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