“货物”还是“物品”?--刍议海关法律制度中的“物”是“物”非  

How to Determine the Status of Goods or Articles in Customs Legislation

作　　者：陈晓 Chen Xiao

机构地区：[1]济南海关办公室

出　　处：《海关与经贸研究》2020年第6期76-86,共11页Journal of Customs and Trade

摘　　要：在监管执法一线(主要在进境环节),邮局海关如何划分界定邮递"物"的"货物""物品"属性,是老大难问题。后续衍生的限值认定、税款征收、行政处罚和知识产权海关保护等相关监管执法热点也存在类似疑难。本文通过梳理背后立法和执法逻辑,明确法律适用理解,提出或坚持立法原义或弃用"货物""物品"二分法,便利和统一监管执法的解决路径,希望对海关法律体系中根基性"物"的海关立法工作有所裨益。It is a tricky problem for customs and post offices on the frontline to determine the status of"goods"or"articles"in postal consignment,particularly in the link of importation.As a consequence,there are also many similar problems derived from that,including determination of threshold value,duty collection,administrative penalty,IPR protection and other hot issues in customs enforcement.Through combing through the legislative and enforcement rationale behind and specifying the application of relevant regulations,the paper proposes the solution of adhering to the original legislative intent or abandon the differentiation of"goods"and"articles",so as to facilitate and unify customs enforcement and provides some insights on customs legislation on the fundamental"things"in the customs legal system.

关 键 词：货物贸易 行邮物品 海关估价 完税价格 执法逻辑 

分 类 号：D922.221[政治法律—经济法学]