dutiable goods

The condition of taxable goods being stored in a warehouse until the taxes or duties owed on them are paid.

将应纳税物品放在堆栈中,待交完关税或其它税后再取出。

The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.

进出境物品的纳税义务人，应当在物品放行前缴纳税款。

"Should the　entity or individual refuse to make the tax payments,　the　tax　authorities　may impound commodities or goods, the value of　which　is　equivalent　to　the amount of tax payable."

不缴纳的，税务机关可以扣押其价值相当于应纳税款的商品、货物。

"Impound or seal up the taxpayer's taxable commodities, goods or other property, the value of which is equivalent to the amount of tax payable."

扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。

customs bond of unpaid duty goods

未纳税货物的保税书

secretly importing prohibited goods or goods on which duty is due.

秘密地运输禁运品或应该缴纳税款的货物。

tell the tax authorities about(one's income),or customs officers about(dutiable goods brought into a country)

向税务部门申报（自己的收益）或向海关官员申报（应纳税的物品）

Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.

纳税人生产的应税消费品，于销售时纳税。

To make a full statement of(dutiable goods, for example).

申报（例如，可纳税品）

"If the amount of tax payable is paid after the goods or commodities have Been impounded, the tax authorities must immediately remove the lien and return the impounded commodities or goods to the entity or individual."

扣押后缴纳应纳税款的,税务机关必须立即解除扣押,并归还所扣押的商品、货物

The Customs formalities concerning declaration of inward and outward articles and payment of duties on them may be completed either by the owner or By a person the owner has entrusted to act as his agent

进出境物品的所有人可以自行办理报关纳税手续,也可以委托他人办理报关纳税手续

Taxes shall be paid or supplemented in accordance with regulations in cases where the above tax-exempt import materials are approved for sale in China or diverted to the production of goods for sale in China.

上述免税进口物资，经批准在中国国内转卖或转用于在中国国内销售的产品，应照章纳税或补税。

Tax payers have the right to demand to be informed of presence on the spot by tax authorities when detainment or seizure of goods or merchandise is being executed.

税务机关在执行扣押、查封商品、货物时，纳税人有要求税务机关通知其本人到场的权利。

Article36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.

第三十六条进口货物的收货人、口货物的发货人、出境物品的所有人，是关税的纳税义务人。

"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

[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.

第三十六条进口货物的收货人、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。

Imported taxable consumer goods shall be subject to tax upon import declaration.

进口的应税消费品，于报关进口时纳税。

A statement of taxable goods or of properties subject to duty.

申报纳税品或房地产上税的声明