“两步申报”模式下海关监管进口货物之权力边界的探讨

Analysis of the Authority of Customs Control over the Imported Goods under the Model of"Two-Step"Declaration

随着海关“两步申报”改革,海关通关模式也发生了变化,本文从“两步申报”、海关监管货物等概念入手,对进口货物的放行与海关监管的时空概念进行了探讨。厘清海关“放行”与法律以及公众普遍理解中的“放行”概念的差异,进一步理解与“放行”密切相关的“办结海关手续”“海关监管”之间的关系,对“两步申报”模式下,提离的进口货物是否属于海关监管货物、是否可被权利人自行处置等问题进行探讨。本文认为货物提离后不得擅自处置的义务并不存在实质性的意义,且海关对已放行的监管货物之监管权力不宜对抗民事物权,提离而未完成完整申报的货物应明确其可被自由处置的法律属性。

The reform of "two-step" declaration has brought about a change in customs clearance model. Departing from the analysis of the concepts of "two-step" declaration and goods under customs control, the paper probes into the temporal and spatial concept of customs release and control on imported goods, and sort out the disparities in understanding of "release" among customs, legislation and the public, so as to further understand the relations between "the discharge of customs procedure" and "customs control" which are closely related to "release". Meanwhile, the issues of whether the goods delivered are still under customs control and whether they can be at the owner’s disposal are also explored. We argue that the obligation that the goods should not be disposed of without permission after delivery has no substantial significance. Furthermore, the customs authority of control over the released goods should not conflict with the civil real right. For the goods which have been delivered but have not completed the declaration procedure, it is necessary to specify the legal property of disposal without permission.