国际货物通关的法律制度研究

发布时间：2018-02-28 06:10

本文关键词： 贸易便利化国际货物通关海关立法职能整合国际合作　出处：《烟台大学》2017年硕士论文　论文类型：学位论文

【摘要】：国际货物通关是贸易便利化背景下国际贸易中的重要问题之一,《贸易便利化协定》是WTO框架下达成的多边贸易协定。几经波折,最终在2013年12月通过,并于2017年2月22日正式生效。我国于2015年9月4日完成核准,该协定的生效对我国海关货物通关制度产生巨大影响。《贸易便利化协定》从透明度,进出口手续、规费和费用,货物清关以及过境自由等方面对国际货物通关提出了新要求。我国虽然通过通关便利化改革以及自贸区试点推动贸易便利化的进程,并且在简化单证、加强监管等方面取得了一定的成效,但是由于我国国际货物通关法律制度法律体系不规范、规范内容不明确、执法一体化存在问题以及国际合作尚存缺陷,与应履行的A类承诺尚存差距。针对国际货物通关法律制度存在的问题,国际组织与外国优秀立法实践给我国法律制度的完善在统一货物分类标准、保障通关安全、简化通关手续等方面提供了的经验。通过分析我国目前国际货物通关实践中存在的诸多问题,借鉴国际法和外国法中的优秀经验,可以从健全货物通关法律体系入手,整合现行通关法律规范,进一步明确目前法律中的模糊之处;通过优化通关程序、提升风险管理水平、建立关企合作的伙伴关系、转变执法模式等手段实现通关管理模式的转变;利用特殊监管区的政策优势,签署海关执法国际合作框架协议,借助“一带一路”经济带和中国—东盟10+1的优势推进互联互通建设,强化海关执法国际合作。
[Abstract]:Customs clearance of international goods is one of the important issues in international trade in the context of trade facilitation. The Agreement on Trade Facilitation is a multilateral trade agreement reached under the framework of WTO. China completed its approval on September 4th 2015. The entry into force of the Agreement has had a great impact on the customs clearance system in China. The Agreement on Trade Facilitation includes transparency, import and export procedures, fees and charges, Customs clearance of goods and freedom of transit have put forward new requirements for international customs clearance. Although China is promoting the process of trade facilitation through customs clearance facilitation reforms and FTAs, and is simplifying documents, Some achievements have been made in strengthening supervision, but because the legal system of international customs clearance in China is not standardized, the contents of the regulations are not clear, the problems of law enforcement integration and the defects of international cooperation remain. In view of the problems existing in the legal system of international customs clearance of goods, the excellent legislative practice of international organizations and foreign countries has given the perfection of the legal system of our country in order to unify the classification standards of goods and ensure the safety of customs clearance. Through the analysis of many problems existing in the practice of international goods clearance in China, and drawing on the excellent experience in international and foreign law, we can start with the improvement of the legal system of customs clearance of goods. To integrate the existing legal norms on customs clearance, further clarify the ambiguity in the current laws, optimize the procedures for customs clearance, upgrade the level of risk management, and establish a partnership for cooperation between customs and enterprises. Changing the mode of law enforcement and other means to change the mode of customs clearance management; making use of the policy advantages of special supervision areas, signing a framework agreement on international cooperation in customs enforcement, Make use of the advantage of Belt and Road and China-ASEAN 101 to promote the construction of interconnection and strengthen international cooperation in customs law enforcement.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D996.1

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