辽宁自贸试验区“保税混矿”监管模式及问题研究  

Research on Supervision Model and Problems of " Bonded Mixed Minerals" in Liaoning Pilot Free Trade Zone

作　　者：王淑敏[1] 董阳 Wang Shumi;Dong Yang

机构地区：[1]大连海事大学法学院 [2]大连海事大学

出　　处：《海关与经贸研究》2019年第5期42-53,共12页Journal of Customs and Trade

基　　金：2018年研究阐释党的十九大精神国家社科基金专项课题“建设中国自由贸易港的法律保障与政策推进研究”（18VSJ076）的阶段性成果

摘　　要：“保税混矿”的监管模式源自辽宁自贸试验区为全国复制推广的一项创新制度。此制度的创新之处在于大连海关采用的“入区监测+简单物理加工监管+出区检验”监管流程。“保税混矿”不仅在促进出口或转口方面意义重大,而且其对于出口转为内销以促使通关提速、降低企业成本以及助推港口转型升级等方面亦有所助益。改革初期,“保税混矿”的监管模式仍遗有某些不足亟待改进,这些不足涉及进口铁矿石(砂)合同未能严格执行法检目录和规定;不法之徒利用“保税混矿”走私废物的风险难以防控;关检合一后原检验检疫人员所实行的海关轮岗工作机制与原检验检疫机构的轮岗工作机制相比,更强调人员的执法性与公务性而忽略了人员的专业性,亦难以保证检验人员的专业性与稳定性等问题。为此,本文建议企业在进口铁矿石(砂)合同中严格执行法检目录和规定,约定具体的杂质含量标准,明确以中国海关出具的检验结果作为进口铁矿石(砂)的,并约定对进口铁矿石(砂)进行装运前预检。此外,本文建议海关会同国内相关部门在自贸试验区的海关特殊监管区域开展“保税混矿”违法专项行动,联合他国海关构建双边或多边情报信息交换机制,并加强后续监管,全力阻击废物走私行为。最后,本文建议海关合理配置检验人员并调整轮岗工作机制,做到人尽其才,从而保证“保税混矿”检验人员的专业性与稳定性。The customs procedure of"Bonded Mixed Minerals"is an innovative procedure originated from Liaoning Pilot Free Trade Zone and spread to other regions across China.The innovation lies in the control process adopted by the Dalian Customs,namely"monitoring before introduction,control during manipulation and inspection before exit",which is not only of great significance for promoting export or entrepot,but also beneficial for speeding up customs clearance,reducing the cost of business and helping port transformation and upgrading.Therefore,it is suggested that the operators strictly implement the statutory inspection catalogue and regulations in import iron ore(sand)contracts,stipulate specific impurity content standards,clearly take the inspection results issued by the Chinese Customs as the final sink value of imported iron ore(sand),and stipulate that the imported iron ore(sand)should be pre-inspected before shipment.In addition,it is suggested that the Customs,in conjunction with the relevant domestic departments,carry out special campaigns against the offences related to"bonded and mixed minerals"in the special Customs controlled areas of the free trade pilot area,establish a bilateral or multilateral information exchange mechanism with the Customs of other countries,and strengthen post-clearance supervision so as to combat waste smuggling.Finally,it is advisable that the customs should rationally allocate inspectors,adjust the rotation mechanism and tap into their talents,so as to ensure the professionalism and stability of the inspectors of bonded mixed minerals.

关 键 词：保税混矿 海关监管模式 废物走私 自由贸易试验区 

分 类 号：F75[经济管理—国际贸易]