纳税责任 meaning in English

tax liability

With the exception of force majeure , in cases where goods that are under the supervision of safekeeping by customs incur damages or losses , persons held liable for safekeeping of the goods under supervision shall be responsible for the corresponding liability of duty payment
除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。