customs consignee

After taking samples, the on site supervision personnel sent by the customs and the consignee of import goods shall affix their signatures to the sampling record or list of samples for confirmation.

提取货样后，到场监管的海关关员与进口货物的收货人在取样记录和取样清单上签字确认。

"The consignee of import goods, the consignor of export goods and the owner of inward and outward articles shall be the obligatory customs duty payer."

进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人

And the consignee or consignor shall make customs declaration the form of a customs declaration form.

收发货人应当以报关单方式向海关申报.

The Customs may ask the consignee for import goods and the consigner for export goods to provide it with information needed for determining their classification.

海关可以要求进出口货物的收发货人提供确定商品归类所需的有关资料；

Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the customs.

进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。