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)))))))))))
Imported goods have duties
( ( Imported goods ) ( have duties ) )
(ROOT (S (NP (NNP Imported) (NNS goods)) (VP (VBP have) (NP (NNS duties)))))