Assertion: duty | /r/HasProperty | paid by the importer of record
Facets:
Source sentences:
text: The duty is levied at the time of import and is paid by the importer of record.
text: CBP then assesses duty, which must be paid by the importer of record before goods can be released.
text: The duty is levied at the time of import and is paid by the importer of record.