跨境电子商务海关监管制度浅析

Analysis of Customs Control over Cross-Border E-Commerce

新兴的跨境电子商务不同于传统的以'海淘'或'海代'方式为代表的个人物品的跨境贸易。现行海关法区分货物和物品的监管方式无法满足跨境电子商务的发展需求。现行海关的做法是在物品监管的基础上借鉴和引入部分对货物监管的制度,这种做法不仅和现行海关法产生冲突,而且不能从根本上解决海关对跨境电子商务的海关监管问题,因此,有必要专门针对跨境电子商务海关监管制定不同于现有货物和物品监管的海关监管制度,包括新增跨境电子商务贸易方式,引入和货物、物品平行的跨境电子商务货物的概念,构建跨境电子商务货物进出口申报、征税、查验、后续稽查等监管法律制度等。

The emerging cross-border e-commerce is different from the traditional cross-border trade of personal articles represented by"overseas shopping"or"overseas shopping on other’s behalf".The current control model which differentiates goods and articles is no longer fit for the need of cross-border e-commerce development.Based on.the control over articles,the current Customs practice introduces part of the Customs procedure of controlling goods,which not only conflicts with the current Customs laws,but also fails to root out the problems in the control over cross-border e-commerce.Therefore,it is necessary to establish a Customs procedure specifically for cross-border e-commerce,and distinguish it from the current control procedure for goods and articles by adding a new trade mode,cross-border e-commerce,introducing the concept of cross-border e-commercial goods in parallel with general goods and articles and formulating legislations on declaration,duty collection,inspection and post-clearance auditing of those goods.