以下为句子列表：
英文: [Article 20] Unless specially approved by the Customs, import and export goods shall be released only upon endorsement by the Customs after duties have been paid or a proper guarantee has been submitted.
中文: 第二十条除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。
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英文: [Article 24] Customs formalities for import goods shall be completed by the consignee at the place where the goods entering the territory and for export goods, by the consignor, at the place where the goods leave the territory.
中文: 第二十四条进口货物应当由收货人在货物的进境地海关办理海关手续，出口货物应当由发货人在货物的出境地海关办理海关手续。
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英文: [Article 30] In order to import or export narcotic drugs or psychotropic drugs which come within the scope laid down by the department of the State Council administering health, it is necessary to hold an Import Licenceor Export Licenceissued by the depar
中文: 第三十条进口、出口麻醉药品和国务院卫生行政部门规定范围内的精神药品，必须持有国务院卫生行政部门发给的《进口准许证》、《出口准许证》。
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英文: [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.
中文: 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。
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英文: [Article 44] Upon discovery of a short-or non-payment of Customs duty on import or export goods, or inbound or outbound articles after their release, the Customs shall collect the money payable from the obligatory duty payer within 1 year of the previous
中文: 第四十四条进出口货物、进出境物品放行后，海关发现少征或者漏征税款，应当自缴纳税款或者货物、物品放行之日起一年内，向纳税义务人补征。
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