海关估价制度研究

Study of Customs Evaluation System

海关估价是国际贸易中的重要环节。WTO《海关估价协定》是当今海关估价领域最为重要和完备的法律文件。在阐述有关海关估价基本理论及考察国际海关估价制度历史沿革的基础上,重点研究WTO《海关估价协定》。《海关估价协定》包括海关估价标准、海关和进口商的权利与义务等内容,具有强制性法律效力等特点。以《海关法》为中心,统一海关估价立法体系等是完善中国海关估价制度的重要策略。

Customs evaluation is a very important part of international trade. The WTO Customs Evaluation Agreement is currently the most significant and comprehensive legal documents used in customs evaluation. Following a review of the basic theories and the development of customs evaluation system, this paper is devoted to the analysis of the WTO Customs Evaluation Agreement. The Agreement includes standard of customs evaluation, rights and duties of customs and import traders, etc.. It is characterized by legal enforceability. It is an important strategy for china to unify the lawmaking ststem of Customs evaluation ,with Custioms Law as the core.