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我国海关的性质与任务(The nature and task of Customs in China)
我国海关的性质与任务(The nature and task of Customs in China)
The nature and task of China Customs
(a) the nature of the customs
Customs Law provisions of article second: Peoples Republic of China is the countrys customs import and export (hereinafter referred to as the entry-exit supervision and management authority). The clear provisions of the customs of the property, which includes three layers of meaning:
1. customs is the state administrative organs
The customs is one of the administrative organs of the state, from which belongs to the national administrative management system, which belongs to Chinas highest state administrative organs, institutions directly under the State Council Customs on behalf of foreign countries according to the independent exercise of administrative power.
The 2. is the national entry-exit supervision department
Customs in accordance with relevant laws and administrative regulations and the legal powers, formulate specific administrative regulations and administrative measures to carry out the supervision and management of domain specific activities, to ensure that it is according to the national laws and regulations for.
The scope of implementation of the supervision and management of the customs is the import and export and activities relating to the object of supervision and management of all inbound and outbound means of transport, goods and articles.
The customs territory (Customs Territory) is the concept of the world customs general, means for the same customs law or the implementation of the same tariff system field. The international customs territory as defined in the glossary of terms: a countrys customs prior to the full implementation of the region.
In general, the relationship between the customs and border is divided into three kinds:
(1) is equal to the border territory.
(2) the customs frontier: such as more than a Customs Union country, its member countries, import tariffs are not only on the frontier, and from non members of
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