海关特殊监管区域回购融资贸易中的法律问题

The Legal Issues of Customs Law in Repurchase Financing Trade within the Customs Special Supervision Areas

在当前实体经济下行压力之下,跨境投资和贸易政策进一步放开,不少企业利用海关特殊监管区域存有的大宗商品通过回购贸易形式进行融资。这种贸易形式存在较多不确定性和法律风险。本文以海关法为视角,在大量司法判例基础上审视对相关贸易形式的规制,分析其中的海关监管风险,并建议通过完善进出口货物收发货人的概念,分类完善海关监管货物的监管要求以推进海关监管制度的现代化。

Under the pressure of current real economy downward, cross-border investment and trade have more liberation from public policy. Many enterprises finance from repurchase trade with commodity storage in customs special supervision areas. Uncertainties and legal risks exist in such form of trade. From the perspective of Customs Law,this article reviews the regulations about the trade,analyzes the risks of customs supervision of the trade, and proposes that the concept of the consignor and consignee of export and import goods as well as supervision requirement of goods by the Customs should be improved to promote the modernization of customs supervision system.