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)))))))))))
Importer pays taxed that law requires
( Importer ( pays ( taxed ( that ( law requires ) ) ) ) )
(ROOT (S (NP (NNP Importer)) (VP (VBZ pays) (VP (VBN taxed) (SBAR (IN that) (S (NP (NN law)) (VP (VBZ requires))))))))