欧盟海关法典的演进及其对欧盟的价值——记欧盟海关法典30年  

The Legislative Evolution of EU Customs Code and Its Value to EU--Marking 30 years of the EU Customs Code

作　　者：朱秋沅 ZHU Qiuyuan

机构地区：[1]上海市法学会海关法研究会 [2]上海海关学院海关法律系

出　　处：《海关法评论》2022年第1期45-69,共25页Review of Customs Law

基　　金：海关总署政法司2022年委托课题《经修订<京都公约>、CPTPP协定等国际条约、协定对<海关法>修订的影响》的阶段性成果

摘　　要：迄今欧盟的海关法典共有3部,即1992年《共同体海关法典》、2008年《现代化海关法典》和2013年《欧盟海关法典》。这三部法典演进更迭,关系较为复杂。长期以来,欧盟海关法典为核心所形成的欧盟海关法体系是欧盟海关同盟的捍卫者。欧盟通过综合执行《海关同盟演进战略》、海关行动方案等结构性方法使得海关法典在欧盟各成员国得以协调统一地实施。在过去的30年间,以海关法典为主的海关法体系承接与落实了欧盟总体经济规划,对欧盟海关制度改革与协调成果的确认与巩固,成为欧盟坚固的外部围墙,有效捍卫了欧盟内部统一市场和保证了市场要素的充分流通,有力地推动了海关同盟的贸易便利化与竞争性。欧盟三部海关法典立法演进过程对我国海关法的体系化乃至今后法典化的参考经验在于:海关法典的形成是一个长期的过程。一旦形成后,其在海关法律体系中处于母法的地位,是统一大市场的基石与涉外经贸的屏障。鉴于其关键性与基础性法律地位,海关法典制定与修改需要适度前瞻,但不能过于激进,并与不断发展的其他基础性立法动态协调。There are three customs codes developed by the EU during 30 years,namely EC Customs Code of 1992,Modern Customs Code of 2008 and Union Customs Code of 2013.These three codes have undergone complicated evolution and supersession,and their relations are complicated.The EU has a long history of harmonising the implementation of customs codes in the EU member states through the integrated implementation of structural approaches such as the Strategy for the Evolution of the Customs Union and the Customs Action Programme.In the past three decades,through the structural method of comprehensively implementing the Strategy for Evolution of the Customs Union,the Customs legal system based on the customs code has undertaken and implemented the overall economic planning of the EU,and confirmed and consolidated the achievements of the EU customs institutional reform and coordination.It has turned into a solid external wall of the EU,effectively protecting the EU's internal unified market and the full circulation of market elements,and promoting trade facilitation and the competitiveness of the Customs Union.A probe into the legislative evolution of the three EU customs codes can provide references for the systematization of our Customs law and even the codification in the future.The formation of a customs code is a long-term process.Once formed,it is in the position of a parent law in the customs legal system and is the cornerstone of a unified market and a barrier to foreign trade and commerce.In view of its key and fundamental legal status,the development and revision of the Customs Code needs to be moderately forward-looking,but not too radical,and to be dynamically coordinated with other fundamental legislation that is constantly evolving.

关 键 词：欧盟海关法典 法典化 海关同盟 

分 类 号：D996[政治法律—经济法学]