从贸易便利看海关事务担保制度之不足与完善  

Inadequacy and Perfection of Customs Security from the Perspective of Trade Facilitation

作　　者：童天骄 Tong Tianjiao

机构地区：[1]宁波海关法规处

出　　处：《海关法评论》2020年第1期75-88,共14页Review of Customs Law

摘　　要：海关事务担保是海关法对贸易便利化法律制度的创新,提高通关效率是其首要价值选择。世界海关组织《关于简化和协调海关制度的国际公约》(修订)和2017年生效的世界贸易组织《贸易便利化协定》均涉及海关担保条款的规定,相较而言,我国海关事务担保国内立法存在担保范围杂乱而广泛、担保主体范围狭窄、担保形式规定模糊、数额与解除诸多限制、程序与争议解决机制欠缺等问题。基于贸易便利和优化营商环境,建议适时修法以完善制度设计、简化程序提高通关效率、创新担保方式优化营商环境。Customs security is the legal institutional innovation of trade facilitation by the Customs Law.Improving the efficiency of customs clearance is its primary value choice.The WCO International Convention on Simplification and Harmonization of the Customs System(revised)and the WTO Trade Facilitation Agreement,which came into effect in2017,both involve customs security.In contrast,there exist shortcomings of domestic legislation on customs security,including,among others,ambiguity of the scope,defects of the guarantor,obscure provision on the form of guarantee,limitation of the amount and discharge,and lack of procedures and dispute resolution mechanisms.In order to improve trade facilitation and business climate,it is advisable to revise the law to improve institutional design,simplify procedures for expeditious customs clearance and innovate guarantee methods to optimize the business environment.

关 键 词：海关法 海关事务担保 贸易便利 营商环境 

分 类 号：D922.295[政治法律—经济法学] D922.221[政治法律—法学]