《贸易便利化协定》与海关通关规则研究

Study on the TFA and Trade Facilitation

作为中国全面融入全球和区域经济一体化之前的一次深度"试水",自由贸易试验区建设承载了"制度创新、先行先试"的使命,这既是对国内旧体制和旧制度的突破,也包含着对国际新标准和新规则的研究。相比之下,后者的意义更大,因为旧体制和旧制度被突破之际,同时也是新标准和新规则的适用之时。作为多哈回合谈判迄今为止收获的最重要成果,《贸易便利化协定》(TFA)旨在为WTO成员的货物进出口提供更加便利的通关手续和更透明的信息披露制度。中国作为全球第一大货物贸易国,TFA的生效和实施不仅有助于中国口岸综合治理体系的现代化,还将普遍提高中国与主要贸易伙伴之间的贸易便利化水平,促进中国产品的出口并营造便捷的通关环境。因此,自由贸易试验区海关通关制度在TFA生效之前先行参照相关规则试行,这既是必要的,也是可行的。一旦TFA正式生效,中国就可以在本国境内普遍适用TFA规则。

As a test before its full engagement in the global and regional economic integration,the development of pilot FTZs is endowed with the mission of'institutional innovation and experiment for experience'. It means not only a breakthrough of old domestic systems and regime,but also a test of new international criteria and rules.. But the latter is relatively more significant than the former, as the breakthrough of old systems and regime is the very moment of applying new criteria and rules. TFA,which aims to enhance the trade facilitation and transparency,is one of the most important achievements during the Doha Round negotiations. As the largest country of trade in goods in the world,China should take the advantage of the TFA not only in the enhancement of its trade management,but also in the trade facilitation with other nations. In this regard,it is necessary to test the rules of TFA within the FTZs before it formally enters into force.