海关暂准进口制度研究

【作者】 王宇芳；

【导师】 何力；

【作者基本信息】 复旦大学 ， 国际法， 2011， 硕士

【摘要】 海关暂准进口制度是一项特殊的海关放行和监管制度,其法律制度具有综合性,除各国国内立法进行规制外,通过国际公约和国际组织间的合作对暂准进口制度进行协调和统一构成了其制约机制的另一个重要方面。与海关估价、原产地规则和协调制度等问题学术成果颇丰的现状不同,目前对海关暂准进口法律制度的国际法研究并不深入,也鲜有全面的理论与制度探讨。因此,笔者希望能通过研究和论述弥补这一缺憾。作为国际经济法学研究内容的一部分,暂准进口制度的国际法研究以海关暂准进口制度的国际协调关系为研究对象,内容主要涉及以世界海关组织为首的国际组织制定的公约对各国暂准进口制度的简化与协调,世界海关组织与世界贸易和国际商会等国际组织在暂准进口法律制度领域内的合作性协议及其规范,以及区域性经济组织对区域内部暂准进口法律制度的调整。本篇论文分为四个部分。第一章对海关暂准进口制度的基本内容和相关理论问题进行了探讨,并专章对与海关暂准进口制度息息相关的海关担保制度进行了分析。第二章具体介绍了世界海关组织对海关暂准进口制度的简化与协调,着重探讨了世界海关组织的相关公约对暂准进口制度的规制。第三章则详细论述了国际组织在海关暂准进口制度领域内的协调与合作机制,并主要从全球性国际组织和区域性国际组织两方面进行研究。第四章为国际公约协调下的海关暂准进口制度的比较法分析,通过对国际公约协调下的欧共体、美国和中国的暂准进口制度进行比较,突出分析各自的制度以及国际公约对其各自内部立法产生的影响,并另就运输工具的暂准进口制度进行了专门比较。更多还原

【Abstract】 Temporary importation is a special customs clearance and administrative formality. The legal regulation of it is comprehensive. Besides domestic laws and regulations, the coordination and unification of temporary importation system by means of international conventions and cooperation between international organizations constitutes an important pillar of the regulation mechanism concerning temporary importation. Different from the situation with customs valuation, originality and the harmonization system which are widely discussed by scholars nowadays, our legal circle has not paid much effort to conduct an in-depth research in respect of temporary importation, and few discussion or analysis were made. Given this consideration, I decided to make a detailed study and write this essay on temporary importation.As an integral part of the research in international economic law, the legal research of temporary importation focuses on the subject of international coordination in this field. The research mainly involves the coordination and simplification of the temporary importation systems in various nations by means of international conventions, and cooperation agreements made between World Customs Organization and World Trade Organization or International Chamber of Commerce, and regional economic organizations’ adjustment to the temporary importation systems within the region.This essay is composed of four chapters. The first chapter discusses the basis and relevant legal issues relating to temporary importation. A special section is set aside to analyze the customs guarantee system which is closely connected to temporary importation. The second chapter introduces the coordination and simplification of temporary importation procedure by World Customs Organization, focusing on the regulation of temporary importation formalities by the conventions of World Customs Organization. The third chapter analyzes the coordination and cooperation mechanism between international organizations in terms of temporary importation, and discusses the issue mainly from two angles, international organizations and regional organizations. The fourth chapter compares the temporary importation legal systems in China, European Union and America under the framework of international conventions, identifies their differences and discusses the impact on domestic legislations imposed by international conventions, with a special section dedicated to the comparison of different regulatory systems relating to the temporary importation of transportation vehicles.更多还原