《贸易便利化协定》视域下我国海关贸易便利化制度的完善  

On Promotion of Trade Facilitation by China Customs under the WTO Agreement on Trade Facilitation

作　　者：曾文革[1] 江莉[1] 

机构地区：[1]重庆大学法学院

出　　处：《海关与经贸研究》2016年第1期1-9,共9页Journal of Customs and Trade

基　　金：2015中国法学会部级课题<亚投行融资风险防范法律机制研究>[项目编号:CLS(2015)D155]

摘　　要：2013年底达成的《贸易便利化协定》中90%的内容与海关直接相关,推进海关贸易便利化业已成为世贸组织各成员方的新任务。海关贸易便利化,是指对海关监管、征税、缉私、统计工作中涉及货物贸易活动的制度、手续的简化与协调,意在简化海关手续,缩短通关时间,降低贸易成本,加速货物跨境流动。其完善的最终目标,是使货物贸易清关过程、海关监管等海关活动简化、高效、非歧视、透明和稳定。文章从《贸易便利化协定》的由来、对我国海关制度的挑战与我国海关贸易便利化制度现状进行分析,明确了当前制度与协定之间的差异,并围绕《贸易便利化协定》的价值取向及具体准则对我国海关贸易便利化制度建设提出了完善建议。Concluded at the Bali Ministerial in December 2013,the WTO Agreement on Trade Facilitation has a close relationship with the Customs. The promotion of trade facilitation by the Customs has become a new task of the WTO members. The Customs trade facilitation refers to simplification and harmonization of Customs procedures and formalities related to trade in goods,including Customs control,duty collection, anti-smuggling and statistics, intended to simplify the customs procedures,shorten the customs clearance time,reduce the trade cost,expedite the cross-border flow of goods. Its ultimate goal is make the process of customs clearance and customs supervision simplified,efficient,non-discriminatory,transparent and predictable. This article starts with the analysis of the origin of the Agreement,looks into the challenge to our Customs procedure and the present situation of trade facilitation by China Customs,identify the gap between our current Customs procedure and the Agreement and finally recommends advice to improve our trade facilitation according to the specific principles of the Agreement.

关 键 词：海关贸易便利化 贸易便利化协定 法律法规 制度建设 

分 类 号：F752.5[经济管理—国际贸易]