展品暂准进境国际法比较及其对我国的立法建议

Comparison of the International Law on Temporary Admission of Exhibits and Related Goods and the Suggestions to China’s Corresponding Legislative Suggestion

有关展品暂准进境的国际法,在世界海关组织(以下简称为WCO)框架下的暂准进境公约体系有两个,即ATA单证册公约体系(1963年《ATA公约》体系与《伊斯坦布尔公约》体系)和《京都公约》(修订)专项附约G。《京都公约》(修订)专项附约G与ATA公约体系是'一般法'和'特别法'的关系。同时,相关的国际法渊源还包括在1972年专门制定的《国际展览会巴黎公约》附件《关于国际展览会参展者进口货物的海关规章》。我国的展品暂准进出境制度是以暂准进境的外国法与国际法为蓝本制定的。国际法与我国相关制度的基本运行原理完全一致,暂准进境货物的通关待遇基本一致。不同之处在于,我国在将有关国际义务进行国内化的过程中,倾向于落实基本义务。因此,在我国的相关制度暂准进境程序的现代化和便利化程度上与国际法之间存在差距。中国国际进口博览会是复合型国际会展新趋势的典型代表,会展的国际化呼吁展品暂准进境制度的便利化,会展构成的复合型呼吁展品暂准进境制度的灵活性。但是,当代产业需求与我国传统暂准进境制度之间存在矛盾,传统的展品暂准进境制度不能适应会展业的新趋势,我国相关研究需要扭正对有关基础概念的长期误解,对暂准进出境制度进行改革与创新。对于ATA公约体系,建议更新我国的国际承诺。对于《京都公约》(修订)专项附约G,建议将国际法进行国内化时,从而使我国暂准进出境制度进一步从形似走向神似,真正实现国际法中的便利化与灵活性的原则精神与制度设计。

In terms of the international law on Temporary Admission(hereinafter referred to as'TA'),there are two systems of conventions under the framework of World Customs Organization(hereinafter referred to as'WCO'),namely the ATA Carnet Conventions System(which further splits into ATA Carnet Convention System of 1963 and the Istanbul Convention System)and the Specific Annex G to Kyoto Convention(revised).The relationship of the Specific Annex G of Kyoto Convention(revised)and the ATA Carnet Conventions System is like the relationship between'the general law'and'the special law'.Meanwhile,the other legal resources related to the TA include the Customs Regulations for the Importation of Articles by the Participants in an International Exhibition which is the annex of the Convention Relating to International Exhibitions,etc.Based on making reference to the corresponding foreign law and the international law,the legal system of TA in China was produced.Therefore,the basic principles in the international law and China’s legal system of TA are identical,and the treatment to the exhibits and related goods during customs clearance is basically the same.The difference is that China’s system prefers to implement basic obligations in the process of indigenization of the relevant undertakings under the framework of the international law.So there is a gap,from the perspective of the modernization and facilitation of the TA process,between the international law and domestic law of TA.China International Import Expo is a typical representative of the new trend of comprehensive international exhibition.The international exhibition requires a more convenient TA system for exhibits,and the comprehensive exhibition calls for the flexibility of TA process for exhibits.However,currently there are some inharmoniousness existed between the contemporary industry’s requirements and China’s traditional TA system which can’t adapt to the new trend of exhibition industry.Hence,the relevant research in China is urged to correct long-term misunderstanding of related basic concepts and provides the modernized direction to the future review and amendment of the legal system of TA.Meanwhile,the reform and innovation of the TA legal system are urgently needed.For the ATA convention system,it is suggested to update China’s international commitment.As for the Specific Annex G of the Kyoto Convention(revised),it is suggested to refine the domestic legal system of TA and to further transplant more detailed provisions with facilitation feature from this convention.These suggested improvement and amendment can make the China’s TA legal system progresses from likeness in appearance with the international law to harmonization in spirit with the international standards,and truly realizes the fundamental principles and the purpose of the system design,which are the facilitation and flexibility,in the international law.