巴西海关监管制度研究  

A Study on Brazilian Customs Control System

作　　者：陈阳 Chen Yang

机构地区：[1]上海海关学院海关法律系

出　　处：《海关与经贸研究》2021年第6期56-66,共11页Journal of Customs and Trade

摘　　要：随着中国-巴西经贸关系的迅速发展,巴西海关监管制度的研究显得尤为重要。本文通过对巴西海关通关程序、特殊监管制度和海关处罚制度的研究,分析、归纳了巴西海关的机构设置、申报方式和通关程序,详细阐述了巴西海关特殊监管制度的特点和具体规定,对巴西海关处罚方式和适用程序做了一定的研究。通过以上研究,为我国相关外贸企业提供参考,以期避免因不了解巴西海关相关监管制度而导致的违规乃至违法行为,减少无谓的成本,从而更好服务于中巴贸易。With the rapid development of China-Brazil economic and trade relations,the study of Brazilian customs control system is of particular importance.This paper mainly studies Brazilian customs clearance procedures,special customs procedures and customs penalty system.It analyses and summarizes the Brazilian Customs institutions,declaration methods and customs clearance procedures,expounds the characteristics and specific provisions of the special procedures adopted by Brazilian Customs,and introduces the Brazilian Customs penalty methods and applicable procedures.It is hoped that this study will provide reference for our foreign trade enterprises in respect of avoiding non-compliance caused by ignorance of Brazilian customs laws and reducing the cost of non-compliance,so as to serve China-Brazil trade.

关 键 词：巴西海关 通关程序 海关特殊监管 综合对外贸易系统 

分 类 号：F75[经济管理—国际贸易]