Customs Act 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.
中文原文 關稅法第6條
關稅納稅義務人為收貨人、提貨單或貨物持有人。
English translation for reference only; the Chinese text prevails. Not legal advice.