HS编码申报错误导致的“应检未检”行为之法律责任分析

Legal analysis of HS Code Misdeclaration Leading to Non-inspection of Goods Subject to Inspection

2018年质检总局出入境检验检疫管理职责和队伍划入海关总署以后,商品检验的管理和运行机制发生了较大变化,进出口货物收发货人在向海关进行申报时,将应当申报在法检范围内商品的HS编码错误申报为无须实施法定检验的HS编码而导致的违法行为应如何认识和处理的问题,相比以往而言相对突出。从海关法与商检法的关系、归类行为的高度专业性特征、相对人在业务办理中的信赖利益保护等角度出发,可以看到现有规定存在不尽合理之处,需要在探究立法本义的基础上,通过在立法中明确表述违法行为的主观构成、建立首违免罚特别机制、明晰法检目录内商品之涉检特征的申报要求等方式,更为妥善地解决问题。

After the responsibility of entry-exit inspection and quarantine was transferred to customs in 2018,there have been significant changes in the inspection of import and export goods.When the consignee or consignor of import and export goods declares to the customs,they may mistakenly declare the HS code of the goods that should be inspected according to the law with an HS code that does not require inspection.How to handle the illegal activities caused by this situation is a quite prominent issue.From the perspectives of the relationship between customs law and import and export commodity inspection law,the technical nature of classification,and the protection of trust interests of involved parties,it is evident that the current regulations have some unreasonable aspects..Therefore,it is necessary to explore the original intention of legislation and address this issue more appropriately by clearly defining the subjective elements of the illegal behavior,establishing a first-offense exemption mechanism,and specifying the declaration requirements for goods subject to inspection.