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.

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。

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Two other commonly found liability accounts are interest payable and taxes payable, most liability accounts end with the word payable.

另外，两个常见的债务账户是应付利息和应交税款，大多数负债结束的时候使用它们。

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Other taxes on production consist of all taxes, except taxes on products, payable by enterprises in connection with their participation in the production process.

UNESCO: Belarus: Report: Part I: Descriptive Section