境外自由贸易港海关法律管制及其对我国自由贸易港建设的借鉴

The Overseas Free Trade Port Customs Legal Control and Its Reference to the Construction of Free Trade Port in Our Country

自由贸易港建设是我国自贸区深化改革的下一个布局,对海关法律管制提出了新的要求,有必要借鉴境外自由贸易港海关法律管制的经验。新加坡是一个全境为自由贸易区的城市国家,划定一定港区作为"一线"的海关特殊监管区,实行最自由的通关便利化措施,同时对需要特别管制的货物以成文法附件的形式加以列举,实行特殊的严格管制。所有这些对我国自由贸易港海关法律管制的借鉴主要在于加强相关法规建设、不能减损国际条约义务、对海关监管货物实行可穷尽的负面清单模式。

The construction of free trade port is the next layout of the deepening reform of China’s free trade zone,which puts forward new requirements for customs legal control.It is necessary to learn from the experience of customs legal control of overseas free trade ports.Singapore is a city-state with a free trade zone.It designates certain port areas as"front-line" special customs supervision zones,implements the most liberal customs clearance facilitation measures,and lists the goods requiring special control in the form of statutory annexes,and implements special strict control.The free trade ports of Chinese Hong Kong,Chinese mainland and Dubai are highly autonomous zones under sovereign states.Hong Kong is regulated by customs law under the customs legislation,while Dubai adopts the negative list mode under the common customs law of the Gulf states customs union.Rotterdam free trade port of the Netherlands applies EU customs law and Dutch national customs law in customs legal control.All these references to the customs legal control of China’s free trade ports mainly include strengthening the construction of relevant laws and regulations without derogation of international treaty obligations,and implementing the exhaustive negative list mode for the controlled goods.