Bargainor agree is carried goods carry all risks to appointed destination are mixed charge , when including to deal with customs procedures in need , in destination country the entrance should hand in any " duty is expended " ( the responsibility that includes conduction customs procedures and risk , and pay poundage , custom duty , imposition and other fee ) 卖方应承担将货物运至指定的目的地的一切风险和费用，不包括在需要办理海关手续时在目的地国进口应交纳的任何“税费” （包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用） 。
Inbound and outbound articles that are abandoned by the owner with a statement , unclaimed for which customs formalities are not completed within the specified time limit , or postal articles which can neither be delivered nor sent back , shall be disposed of by the customs in accordance with article 21 of this law 第三十三条进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关手续或者无人认领的物品，以及无法投递又无法退回的进境邮递物品，由海关依照本法第二十一条的规定处理。
The bargainor must be assumed mix goods carry to all risks of designation destination charge , when including to deal with customs procedures in need , should hand in in destination any " duty is expended " ( the responsibility that includes conduction customs procedures and risk , and pay poundage , custom duty , imposition and other fee ) 卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应交纳的任何“税费” （包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用） 。
Article 11 goods ( including raw materials , spare parts and components , primary parts , and packaging supplies for the production of export products ) , transported from the non - bonded areas into the bonded areas , shall be regarded as export goods , and the customs procedures shall be completed in accordance with the pertinent provisions promulgated by the state 第十一条从非保税区运入保税区的货物（包括供生产出口产品的原材料、零部件、元器件、包装物料等） ，视同出口，并按照国家有关规定办理海关手续。
