试论海关放行制度的法律解构及重构

Discussions on the Legal Deconstruction and Reconstruction of Customs Release System

放行制度是我国海关监管的基本制度之一,而全面深化改革以及机构改革使得原有制度面临较多问题,《海关法》修订需要对此予以回应和完善。为探究制度实质及本义,有必要回顾我国海关放行制度立法沿革;为拓宽制度国际视野以及探索前瞻方向,选择了《京都公约》以及欧盟、美国海关的放行制度予以比较。立足于新形势下我国海关放行制度面临的问题,从海关放行的法律性质、适用对象、适用前提、时空范围、实质意义、法律后果等多个维度予以法律解构,由此分析对比两种制度重构思路,否定取消放行的激进化重构思路,主张对现有海关放行制度予以优化式重构,在《海关法》修订中增加放行的名词释义,完善相关制度衔接等。

The customs release is the one of the basic procedure of clearance under the customs control in China.However,the comprehensively deepening reform and institutional reform have exposed numerous issues in the existing system,requiring necessary responses and improvements through revisions to the Customs Law.In order to explore the essence of the system,it is necessary to review the legislative evolution of the customs release system of China.In order to broaden the intemational vision and explore the future direction,a comparative analysis is conducted between the customs release systems of the Kyoto Convention,the European Union,and the United States.Based on the problems faced by the customs release system of China under the new situation,this study deconstructs the system from multiple dimensions such as the legal nature of customs release,its scope,applicable conditions,space-time scope,legal substance and legal effect.Based on this analysis,two approaches to system reconstruction are compared,rejecting radical ideas of abolishing customs release and advocating an optimized reconstruction of the existing system.In the revision of the Customs Law,the interpretation of the terms of release will be added,and the connection of relevant systems will be improved.