海关暂准进口制度研究

发布时间：2018-05-13 04:37

本文选题：海关暂准进口 + 世界海关组织　；参考：《复旦大学》2011年硕士论文

【摘要】：海关暂准进口制度是一项特殊的海关放行和监管制度,其法律制度具有综合性,除各国国内立法进行规制外,通过国际公约和国际组织间的合作对暂准进口制度进行协调和统一构成了其制约机制的另一个重要方面。与海关估价、原产地规则和协调制度等问题学术成果颇丰的现状不同,目前对海关暂准进口法律制度的国际法研究并不深入,也鲜有全面的理论与制度探讨。因此,笔者希望能通过研究和论述弥补这一缺憾。作为国际经济法学研究内容的一部分,暂准进口制度的国际法研究以海关暂准进口制度的国际协调关系为研究对象,内容主要涉及以世界海关组织为首的国际组织制定的公约对各国暂准进口制度的简化与协调,世界海关组织与世界贸易和国际商会等国际组织在暂准进口法律制度领域内的合作性协议及其规范,以及区域性经济组织对区域内部暂准进口法律制度的调整。本篇论文分为四个部分。第一章对海关暂准进口制度的基本内容和相关理论问题进行了探讨,并专章对与海关暂准进口制度息息相关的海关担保制度进行了分析。第二章具体介绍了世界海关组织对海关暂准进口制度的简化与协调,着重探讨了世界海关组织的相关公约对暂准进口制度的规制。第三章则详细论述了国际组织在海关暂准进口制度领域内的协调与合作机制,并主要从全球性国际组织和区域性国际组织两方面进行研究。第四章为国际公约协调下的海关暂准进口制度的比较法分析,通过对国际公约协调下的欧共体、美国和中国的暂准进口制度进行比较,突出分析各自的制度以及国际公约对其各自内部立法产生的影响,并另就运输工具的暂准进口制度进行了专门比较。
[Abstract]:The provisional import system of customs is a special customs release and supervision system. Its legal system is comprehensive, except for the domestic legislation of various countries. The coordination and unification of provisional import system through international conventions and cooperation between international organizations constitute another important aspect of its restrictive mechanism. Different from the current situation of Customs valuation, rules of Origin and Harmonized system, the current research on the legal system of Customs temporary Import is not thorough, and there are few comprehensive theories and systems. Therefore, the author hopes to make up for this shortcoming through research and discussion. As part of the study of international economic law, the international law study of provisional import system takes the international coordination relationship of customs provisional import system as the object of study. It mainly deals with the simplification and harmonization of national provisional import regimes in the conventions formulated by international organizations led by the World Customs Organization. The cooperative agreements and norms between WCO and international organizations such as the World Trade Organization and the International Chamber of Commerce in the field of provisional import legal system, as well as the adjustment of regional economic organizations to the legal system of provisional import within the region. This paper is divided into four parts. The first chapter discusses the basic content and related theoretical issues of the temporary import system of customs, and analyzes the customs guarantee system which is closely related to the temporary import system of customs. The second chapter introduces the simplification and harmonization of the provisional import system of the World Customs Organization, focusing on the regulation of the provisional import system under the relevant conventions of the World Customs Organization. The third chapter discusses in detail the coordination and cooperation mechanism of international organizations in the field of customs temporary import system, and mainly from the global international organizations and regional international organizations two aspects of research. The fourth chapter is the comparative analysis of customs provisional import system under the coordination of international conventions, through the comparison of the European Community, the United States and China's provisional import system under the coordination of international conventions. The influence of their respective systems and international conventions on their own internal legislation is analyzed, and a special comparison is made on the temporary import system of means of transport.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.1;F745

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