跨境电商进口业务海关监管难点剖析及优化有关制度的思考

Analysis of Difficulties and Optimization of Customs Control of Import through Cross-border E-commerce

本文从梳理跨境电商进口业务通关范围、模式、当前制度建设的成果,分析跨境电商进口业务通关流程、存在的困难与问题,提出参照《世界海关组织跨境电子商务标准框架》及《电子商务法》特别是该法第26条、第71条、72条、73条等规定明确跨境电子商务的定义,明确以"跨境电子商务"方式通关及其他寄递件方式通关的跨境电子商务概念及进出口通关的原则性规定,按照自用合理数量的监管原则在限度范围内确立以"跨境电子商务"方式通关的跨境电商商品的物品属性,扩大现有的跨境电商零售进口业务监管制度中的行政管理相对人范围,进一步创新申报管理、税收管理、质量监管、消费者权益及个人信息保护等监管制度,进一步促进引导海淘、个人代购等"灰色清关"渠道向跨境电商平台"阳光清关"业务健康有序发展。

The paper analyzes the Customs clearance process and the difficulties and problems of Customs control over cross-border e-commerce by combing the scope,mode and achievements of current institutional development of this Customs procedure.It proposes to refer to the WCO Standard Framework for Cross-border E-commerce and the E-commerce Law,especially Articles 26,71,72 and 73 thereof to define cross-border e-commerce,clarify the concept of cross-border e-commerce for Customs clearance under the procedure of"cross-border e-commerce"and other ways of post-delivery as well as the principle provisions for import and export customs clearance,establish the attribute of"articles"for the commodities under the Customs procedure of cross-border e-commerce within the threshold according to the supervision principle of reasonable quantity for self-use,expand the scope of traders in the existing regulatory system of cross-border e-commerce retail import,further innovate the regulatory systems such as declaration management,tax management,quality supervision,consumer rights and personal information protection,and further promote and guide the"gray customs clearance"channels such as overseas shopping and personal purchasing agent to gradually turn to"transparent Customs clearance"through cross-border e-commerce platform in an orderly way.