以下为句子列表：
英文: Simultaneously, this article also proposes several suggestions to clear customs &taxes,and to evade payment of duty reasonably &legitimately,it also elaborates how to avoid the remittance loss in the concrete operation of our part .
中文: 同时本文还对清关清税、合理合法避税进行提出了几点建议，并结合我方在具体操作中如何避免汇兑损失进行论述。
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英文: The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.
中文: 进出境物品的纳税义务人，应当在物品放行前缴纳税款。
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