《经修订的京都公约》的核心原则及其对《海关法》修订的启示

The Core Principles of the Revised Kyoto Convention(RKC)and their Implications for the Revision of the Customs Law

今年是改革开放45周年,又是海关合作理事会制定《京都公约》50周年。《经修订的京都公约》(RKC)是《京都公约》的修订版,现有133个缔约方,覆盖了世界各大经济体,是一个集各国海关先进管理制度之大成的国际公约,规定了简化和协调海关制度和做法的核心原则。我国于2000年加入公约后,积极履行国际义务,不断推进业务改革,将公约有关原则和制度以及世界贸易组织(WTO)规则融入2000年修订的《海关法》以及各项海关法律制度,为我国成为全球第一货物贸易大国作出海关贡献。但总体上看,我国海关制度安排离简化协调尚有进一步完善空间。本文通过梳理RKC中体现的八项核心原则,结合我国改革开放以来外贸发展以及当前智慧海关建设和“智关强国”行动工作部署,从历史逻辑、理论逻辑和实践逻辑三个方面分析《海关法》修订的总体思路,研究将RKC核心原则纳入《海关法》的具体方式,促进国际条约与国家立法的衔接与转化,提高运用国际规则维护我国发展权益能力。

This year marks the 45th anniversary of the reform and opening up,and the 50th anni⁃versary of the World Customs Organization’s adoption of the Kyoto ConventionThe Revised Kyoto Con⁃vention(RKC),with 133 contracting parties,spans major economies worldwideIt is an international convention embodying advanced customs management systems of various nations and defines the core principles for simplifying and harmonizing customs regulations and practicesAfter joining the convention in 2000,China has actively fulfilled international responsibilities,persistently promoted operational re⁃forms,incorporated related RKC principles and systems,as well as World Trade Organization(WTO)rules,into the revised 2000 Customs Law and various customs legal systems,contributing significantly to China’s status as the world’s largest country in terms of trade in goodsHowever,generally,there is still room for further improvement in simplifying and harmonizing ourcustoms procedures in line of the standards of RKCThis paper analyses the overall plan for the revision of the Customs Law from three perspectives⁃historical,theoretical,and practical⁃by outlining the eight core principles embodied in RKC,considering the development of foreign trade since China began to implement reform and opening up,and the guidelines of the current smart customs development and the initiative of“rejuvenating the nation through smart customs”The paper examines ways of incorporating the RKC’s core principles into China’s Customs Law,promotes the connection and transformation between international treaties and national legislation,and enhances the capacity to use international rules to protect China’s devel⁃opment rights and interests.