代理报关下商品归类争议责任归属研究

Study on Judicial Responsibility of Commodity Classification Disputes Under Background of Clearance with Customs Agent

代理制度是民法的一项重要制度。《海关法》的立法与修订引入了民事委托代理制度,结合海关业务性质,出台了代理报关制度。长期以来,不仅在海关法理论界,还是在执法实践中,报关代理人、被代理人与海关三方的关系是代理报关制度中的焦点问题。从争议发生较多的商品归类争议入手,以案例分析的形式,深度剖析三方的关系,明确法律责任,尤其是报关代理人与被代理人之间的法律责任,并提出对策建议。

Agency is an essential system in civil law. The establishment and revision of Customs Law which introduced agency system issued customs agency system according to customs business. For a long time, not only in customs theories, but also in the practice of judicial enforcement, the relations between customs agent, client and customs is the main point in customs agency system. This paper starts with the dispute of commodity classification, deeply analyzes the relationship between the three parties, and makes clear the judicial responsibilities especially between customs agent and client, and puts forward the policy suggestions finally.