巴西海关特殊监管区域问题研究

A Study on Issues of Special Customs Control Areas in Brazil

巴西于1957年设立马瑙斯免税区,该免税区的设立带动了西亚马逊地区多个自由贸易区、出口加工区的设立,并促进了马瑙斯乃至巴西西北部地区经济的发展。巴西海关对这些特殊区域实施特殊的监管和税收制度,与中国海关特殊监管区域概念的内涵和外延不同。研究巴西海关特殊区域制度有利于理清巴西自由贸易区、出口加工区的特点,帮助解决中国企业在巴西开展贸易活动时发生的相关法律问题,也为中巴海关国际合作提供参考。

Brazil established the Manaus Free Zone in 1957.It promoted the establishment of several free trade zones and export processing zones in the Western Amazon region,and promoted the economic development of Manaus and even the northwestern part of Brazil.The Brazilian Customs implements a special supervision and taxation system for these special areas,which is different from the connotation and extension of the special customs supervision area of China.Studying the special regional system of Brazilian customs is conducive to clarify the characteristics of the Brazilian free trade zone and export processing zone.It is helpful for Chinese enterprises to carry out trade activities in Brazil to solve relevant legal issues,and to provide reference for the international cooperation of China and Brazilian Customs.