Article 6

The duty-payer of the customs duty shall be the consignee of the imported goods, the bearer of the bill of lading, or the holder of the imported goods, as the case may be.

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Ariticle 7.

In the event that the untaxed goods carried by transports, goods carried by bonded transports, and the goods stored in a warehouse, container yard, bonded warehouse, logistics center or duty-free shop has been found to be deficient due to illegal withdrawal, loss, theft or any other reason, the firm operating such a business shall be responsible to make up any shortfall of the import duty payable.
In the event that the untaxed goods carried by transports in the preceding paragraph have been found to be deficient due to illegal withdrawal, loss, theft or any other reason during the period under registered freight forwarder’s custody, the freight forwarder shall be responsible for making up any shortfall of the import duty payable.

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