欧盟海关法典上的通关、海关债与担保制度

The Customs Clearance, Customs Debt and Guarantee in UCC

欧盟对海关和关税采取统一立法的模式,不再单独制定海关法和关税法。2016年新欧盟海关法典构建了海关法律的新逻辑与新技术,注重通关、海关债及担保三个支柱。海关当局主要负责对欧盟的国际贸易实施监管,从而促进公平、公开的贸易。海关申报分为标准海关申报、简化申报和补充申报,其中简化申报尤受重视,报关全部使用电子数据处理技术。欧盟海关法典不仅引进“海关债”的概念与体系,包括进口海关债、出口海关债,以及违规行为导致的海关债,而且特别重视海关担保制度,细化了担保规定。我国正在进行海关法修订与关税法立法的相关工作,作为我国最大的贸易伙伴之一的欧盟,其海关法典注重通关、海关债与担保制度的基本逻辑与技术细节,对我们有重要的借鉴意义和研究价值。

In EU,the Customs Law and Tariff Law merge into a single code“The Union Customs Code”(UCC).This new code of 2016 established new legal logic and new legislative techniques and attaches importance to three pillars:the Customs Clearance,Customs Debt and Guarantee.Customs authorities shall be primarily responsible for the supervision of the Union s international trade,thereby contributing to fair and open trade.Customs declarations are divided into standard customs declarations,simplified declarations and supplementary declarations.The UCC pays more attention to simplified declarations,and all customs declarations apply electronic data-processing techniques.The UCC introduced the legal concept and theory of“customs debt”,including import customs debt,export customs debt and customs debt.The UCC stipulates a detailed and systematic customs guarantee.Chinese government has kicked off the process of amendment of Customs Law and the legislation of Tariff Law,it is important for legislators to study and learn from the UCC on its advanced legislative logic and legal techniques.