《联盟海关法典》规定的海关债制度及其启示

Analysis of the System of EU Customs Debt and its Inspiration

作为海关法公法私法化的标志,海关债制度既是关税'债务关系说'的重要体现,又是海关担保在贸易便利化法律制度方面的创新。欧盟作为最早在其海关法典中引入'海关债'概念的海关同盟,在历经《欧洲共同体海关法典》、《现代化海关法典》到《联盟海关法典》的演进路径后,其'海关债'方面的立法趋于精细、完善。因此,本文通过选取欧盟海关新法典《联盟海关法典》为研究对象,着重从海关债的产生、海关担保制度、海关债的支付退还与免除这三个方面详细阐述其立法与实施规定的范本,在透视欧盟标准的同时为我国关税立法探寻一条基本解决思路。

As a sign of public law becoming private law,the Customs debt system is an important reflection of the theory to deem Customs duties as a"debt",as well as the innovation of Customs security in legislations on trade facilitation.European Union is the first Customs union which introduces"Customs debt"to its Customs code.Experiencing the evolution from Community Customs Code,Modernized Customs Code to Union Customs Code,the legislation on"Customs debt"is becoming increasingly refined and sophisticated.Therefore,based on the newly formulated Union Customs Code,the paper expounds the legislation and implementation of provisions from the perspective of the emergence of Customs debt,Customs guarantee system,and the payment,refund and exemption of Customs debt,and explores into a new path for our legislation on Customs tariff by referring to EU standards.