《贸易便利化协定》中的预裁定制度与我国相关立法的完善
发布时间：2018-08-05 10:05
【摘要】：WTO《贸易便利化协定》体现了贸易便利化与海关监管既相互对立又相互策应的互动关系。在涉及诸多改善通关环境、提高通关时效因素方面,将争议置于进口货物之前,包括税则归类、原产地认定,还包括完税价格认定、关税减免的诉求和关税配额,甚至提供更加宽泛的兜底条款范围均可纳入预裁定范畴,是该协定最令人瞩目的贡献之一,也是我国政府尽快履行《贸易便利化协定》议定书的重要义务。我国应审时度势地修订《海关法》和《海关行政裁定管理暂行办法》,界定预裁定定义和适用范围,增加其接受行政复议和行政诉讼的法定程序,简化预裁定程序,并统筹"三预"相关立法,期冀全面提高海关执法水平和推进贸易便利化进程。
[Abstract]:The Agreement on Trade Facilitation of WTO embodies the interaction between trade facilitation and customs supervision. With regard to the many factors involved in improving the customs clearance environment and increasing the timeliness of customs clearance, disputes are put before imported goods, including the classification of tax rules, determination of origin, determination of customs payment prices, demands for tariff reduction and tariff quotas, It is one of the most remarkable contributions to the agreement and the important obligation of our government to fulfill the protocol of the Agreement on Trade Facilitation as soon as possible. China should revise the Customs Law and the interim measures for the Administration of Customs Administrative decisions, define the definition and scope of application of pre-adjudication, increase its legal procedures for accepting administrative reconsideration and administrative litigation, and simplify the procedures for pre-adjudication. We hope to improve the level of customs enforcement and promote the process of trade facilitation.
【作者单位】： 大连海事大学法学院;
【基金】：辽宁省社科规划基金重点项目(项目编号:L16AFX002) 辽宁省经济社会发展立项一般课题(项目编号:2017lslktyb-028) 中国法学会2016年度部级法学研究课题自选课题(项目编号:CLS(2016)D173);中国法学会WTO法研究会2016年一般项目“《贸易便利化协定》的实施对中国外贸管理的影响及对策研究”
【分类号】：D922.221;D996.1
本文编号：2165457
[Abstract]:The Agreement on Trade Facilitation of WTO embodies the interaction between trade facilitation and customs supervision. With regard to the many factors involved in improving the customs clearance environment and increasing the timeliness of customs clearance, disputes are put before imported goods, including the classification of tax rules, determination of origin, determination of customs payment prices, demands for tariff reduction and tariff quotas, It is one of the most remarkable contributions to the agreement and the important obligation of our government to fulfill the protocol of the Agreement on Trade Facilitation as soon as possible. China should revise the Customs Law and the interim measures for the Administration of Customs Administrative decisions, define the definition and scope of application of pre-adjudication, increase its legal procedures for accepting administrative reconsideration and administrative litigation, and simplify the procedures for pre-adjudication. We hope to improve the level of customs enforcement and promote the process of trade facilitation.
【作者单位】： 大连海事大学法学院;
【基金】：辽宁省社科规划基金重点项目(项目编号:L16AFX002) 辽宁省经济社会发展立项一般课题(项目编号:2017lslktyb-028) 中国法学会2016年度部级法学研究课题自选课题(项目编号:CLS(2016)D173);中国法学会WTO法研究会2016年一般项目“《贸易便利化协定》的实施对中国外贸管理的影响及对策研究”
【分类号】：D922.221;D996.1
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