贸易便利化下的海关行政裁定制度研究
发布时间：2018-09-10 15:32
【摘要】：商品归类、原产地确定以及海关估价、贸易管制措施等一系列海关行政行为对国际贸易有着至关重要的影响。对于进出口贸易商而言,获知正确的商品归类是其履行“如实申报义务”的前提,提前确定海关对其即将进口货物的原产地、海关估价态度是其控制成本,计算利润的前提。对于海关而言,因循前例是其统一执法的前提。对于整个海关进出口过程而言,减少申报错误是加速清关的前提。海关行政裁定则为这些前提提供了法律依据。 本文分四章。第一章对贸易便利化作出了回溯,总结了贸易便利化对海关制度基本要求,同时从GATT第十条出发,分析了海关行政裁定与贸易便利化的相符性,并且探讨了海关行政裁定的一些基本法律问题。第二章分别分析了WTO及WCO贸易便利化下的海关行政裁定,对各成员方数年来向WTO贸易便利化工作组递交的提案做出了梳理分析,并对海关行政裁定国际法框架下的一些法律问题作出了探讨。第三章分别分析了美国、欧盟及日本的相关立法,介绍贸易伙伴实施该制度的经验。第四章梳理了我国海关行政裁定相关立法,探讨了相关实践,对该制度在我国的适用困境做出了分析和思考。 本文进行阐述的目的,主要是希望能够在不断吸收国际国外实践经验上,完善我国的海关行政裁定相关立法,实现这一制度的理论与实践结合。
[Abstract]:A series of customs administrative actions, such as commodity classification, origin determination, customs valuation and trade control measures, have a vital impact on international trade. For import and export traders, knowing the correct classification of commodities is the prerequisite for them to fulfill their "obligation to declare truthfully" and to determine in advance the origin of the goods to be imported by customs. The attitude of customs valuation is the premise of controlling costs and calculating profits. For the customs, following the precedent is the premise of its uniform law enforcement. For the whole customs import and export process, reducing declaration errors is a prerequisite for expediting customs clearance. Customs administrative ruling provides a legal basis for these premises. This paper is divided into four chapters. The first chapter reviews trade facilitation, summarizes the basic requirements of trade facilitation for customs system, and analyzes the conformity between customs administrative ruling and trade facilitation from Article 10 of GATT. And has probed into some basic legal problems of customs administrative ruling. The second chapter analyzes the customs administrative ruling under WTO and WCO trade facilitation, and analyzes the proposals submitted by each member to the WTO Trade Facilitation working Group in recent years. Some legal problems under the framework of international law of customs administrative adjudication are also discussed. The third chapter analyzes the relevant legislation of the United States, European Union and Japan, and introduces the experience of implementing the system by trading partners. The fourth chapter combs the relevant legislation of our customs administrative ruling, discusses the relevant practice, and makes an analysis and reflection on the difficulties of the application of the system in our country. The purpose of this paper is to improve the relevant legislation of customs administrative adjudication in order to realize the combination of theory and practice of this system.
【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;D912.29;F752.5
本文编号：2234858
[Abstract]:A series of customs administrative actions, such as commodity classification, origin determination, customs valuation and trade control measures, have a vital impact on international trade. For import and export traders, knowing the correct classification of commodities is the prerequisite for them to fulfill their "obligation to declare truthfully" and to determine in advance the origin of the goods to be imported by customs. The attitude of customs valuation is the premise of controlling costs and calculating profits. For the customs, following the precedent is the premise of its uniform law enforcement. For the whole customs import and export process, reducing declaration errors is a prerequisite for expediting customs clearance. Customs administrative ruling provides a legal basis for these premises. This paper is divided into four chapters. The first chapter reviews trade facilitation, summarizes the basic requirements of trade facilitation for customs system, and analyzes the conformity between customs administrative ruling and trade facilitation from Article 10 of GATT. And has probed into some basic legal problems of customs administrative ruling. The second chapter analyzes the customs administrative ruling under WTO and WCO trade facilitation, and analyzes the proposals submitted by each member to the WTO Trade Facilitation working Group in recent years. Some legal problems under the framework of international law of customs administrative adjudication are also discussed. The third chapter analyzes the relevant legislation of the United States, European Union and Japan, and introduces the experience of implementing the system by trading partners. The fourth chapter combs the relevant legislation of our customs administrative ruling, discusses the relevant practice, and makes an analysis and reflection on the difficulties of the application of the system in our country. The purpose of this paper is to improve the relevant legislation of customs administrative adjudication in order to realize the combination of theory and practice of this system.
【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;D912.29;F752.5
【引证文献】
相关硕士学位论文 前1条
1 苑晶;海关估价法律制度研究[D];辽宁大学;2012年
，本文编号：2234858
本文链接：https://www.wllwen.com/falvlunwen/guojifa/2234858.html
