海关关税保证保险法律适用问题与完善  

Legal Application of Guarantee Insurance for Customs Duty

作　　者：周华[1] Zhou Hua

机构地区：[1]海关总署广东分署法规处

出　　处：《海关与经贸研究》2020年第2期80-90,共11页Journal of Customs and Trade

摘　　要：2018年9月,海关总署创造性地开展了关税保证保险业务改革。虽然关税保证保险的推广较为顺利,但是由于在立法层面,这一领域还处于完全空白阶段,执法实践中关于关税保证保险的法律属性、担保类型、总协议与保单的关系、保单的相对独立性以及赔付涉及的问题等仍存在争议与疑惑,所以,这就需要立法者从制度层面建立保险公司认证制度、引入关税保证保函、确认不可撤销独立保函性质、明确保险公司诉讼主体地位等,从而完善关税保证保险制度。In September 2018,GACC creatively initiated the reform of guarantee insurance for customs duty.Although it has been quite successful,there is no relevant legislation available in this field.As a result,there exist controversies and confusions in its legal attribute,types of guarantee,relations between general agreement and insurance policy,relative independence of insurance policy and issues related to claims.Therefore,it is necessary to establish accreditation mechanism for insurance companies,adopt guarantee undertaking,ascertain the nature of independent guarantee undertaking and recognize the status of the insurance company as the subject of litigation in terms of legislation,so as to improve the system of guarantee insurance for customs duty.

关 键 词：关税保证保险 海关担保 独立保函 关税征收 

分 类 号：D92[政治法律—法学]