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Who Are the Obligated Payers of the Tax on Inbound Articles?
08/26/2005


The taxpayers of the inbound articles include: entrants carrying the inbound articles, recipients of inbound postal articles, and recipients of the articles entering by other means.




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STATEMENT

General Administration of Customs of the People's Republic of China

Address: No.6. Jianguomennei Avenue, Dongcheng District, Beijing, China        Postcode: 100730