incidence of duty

• 关税负担者,关税归宿

incidence of duty的用法和样例：

例句

1. They say the air is the final home of the soul.
   人们说空气是灵魂的最后归宿。
2. Homesickness is motivation and destination of his writing.
   乡愁是作家写作的动力，亦是写作的归宿。