The importer pays duties that are required by law
( ( The importer ) ( pays ( duties ( that ( are ( required ( by law ) ) ) ) ) ) )
(ROOT (S (NP (DT The) (NN importer)) (VP (VBZ pays) (NP (NP (NNS duties)) (SBAR (WHNP (WDT that)) (S (VP (VBP are) (VP (VBN required) (PP (IN by) (NP (NN law)))))))))))
The importer never pays taxes 
( ( The importer ) ( never ( pays taxes ) ) )
(ROOT (S (NP (DT The) (NN importer)) (VP (ADVP (RB never)) (VBZ pays) (NP (NNS taxes)))))