新形势下海关监管货物法律制度研究  

A Study on the Legal Framework for Cargoes under Customs Control in the New Context

作　　者：闫振国 徐璐 YAN Zhenguo;XU Lu

机构地区：[1]海关总署政策法规司复议应诉处 [2]青岛海关法规处复议应诉科

出　　处：《海关法评论》2023年第1期222-235,共14页Review of Customs Law

摘　　要：海关监管货物作为我国海关对进出境货物实施监督管理的专用术语,有其特殊的法律含义。伴随着海关机构改革和业务改革的不断深化,海关监管的内涵与外延客观上已经发生变化,导致实务中对于海关监管货物相关法律制度的理解与适用也出现了多重困境。从传统海关监管货物相关规定出发,在阐述海关监管货物的概念、立法目的、特点、范围基础上,重点对海关监管货物的发展与适用困境进行分析,并提出改革相关法律制度的粗浅建议。Cargoes under customs control,as a special term in China Customs control of import and export goods,hold a distinct legal significance.Alongside the continuous deepening of customs organizational and operational reforms,there have been objective changes in the nature and scope of customs control,leading to multiple challenges in the understanding and application of the legal framework concerning the regulation of cargoes under customs control.This paper begins by elucidating the concept,legislative objectives,characteristics,and scope of cargoes under customs control based on the traditional provisions pertinent to customs regulations.It then focuses on analyzing the development and challenges associated with the application of control over such cargoes,while also offering preliminary recommendations for reforming the relevant legal framework.

关 键 词：海关监管 放行 改革 

分 类 号：D922.221[政治法律—经济法学] F752.5[政治法律—法学]