欧盟海关法典面临的困境与出路探析

Questions on the Implementation of Union Customs Code

《欧盟海关法典》的制定过程经历重重困难,主要是因为它预定目标的多元性以及来自国际和内部的双重约束;2016年5月1日法典实施,预测的困难是,法典实施日期已硬性设定,但法典中尚有诸多条款不明确,并且各国和实现信息技术发展所需系统的履行能力存在差距,这必然会影响法典的实施效果。欧盟海关法典面临的困难和出路不明,引出的待解问题是必须明确《欧盟海关法典》的主要目标和当今海关的职能。

The difficulties involved in the drafting process of the Union Customs Code（ UCC） arise from the diversities of its intended target and the dual constraints of international and internal. Though UCC is coming into effect on May 1,2016,the difficulties still exist; many terms are still not definite for application,and the capabilities for installing the system of information technology required by the customs procedure are different between the member countries,which is bound to influence the implementation effect. How to encounter the difficulties of UCC is also a question about how to precise the main objectives of UCC and what the exact role the customs is playing today.