| 摘要: |
| WTO《贸易便利化协定》体现了贸易便利化与海关监管既相互对立又相互策应的互
动关系。在涉及诸多改善通关环境、提高通关时效因素方面，将争议置于进口货物
之前，包括税则归类、原产地认定，还包括完税价格认定、关税减免的诉求和关税配额，
甚至提供更加宽泛的兜底条款范围均可纳入预裁定范畴，是该协定最令人瞩目的贡
献之一，也是我国政府尽快履行《贸易便利化协定》议定书的重要义务。我国应审
时度势地修订《海关法》和《海关行政裁定管理暂行办法》，界定预裁定定义和适
用范围，增加其接受行政复议和行政诉讼的法定程序，简化预裁定程序，并统筹“三
预”相关立法，期冀全面提高海关执法水平和推进贸易便利化进程。 |
| 关键词: 《贸易便利化协定》 预裁定 立法 |
| DOI： |
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| 基金项目:辽宁省社科规划基金重点项目（项目编号：L16AFX002）；辽宁省经济社会发展立项一般课题（项目编号：
2 0 1 7 l s l k t y b - 028）；中国法学会2016年度部级法学研究课题自选课题（项目编号：CLS（2016）D173）；
中国法学会 WTO法研究会2016年一般项目“《贸易便利化协定》的实施对中国外贸管理的影响及对策研究” |
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| The Advance Rulings in Trade Facilitation Agreement and the Improvement ofLegislation in China |
| YANG Xin,WANG Shu-min |
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| Abstract: |
| WTO Trade Facilitation Agreement indicates the antagonistic relations and mutual promotion between trade facilitation and customs supervision. Settling disputes in advance for the sake of improving customs procedures and customs clearance efficiency, including tariff classification, determining origin of the goods, determining duty-
paid value, the appeal of tariff reduction, tariff quota and other items, is one of the remarkable achievements that TFA has made. It is the important obligation of TFA that China should honor. To improve the capacity of law enforcement of customs and the level of trade facilitation, China should revise Customs Law and Interim Measures
of the People’s Republic of China for the Administration of the Administrative Rulings of Customs in time, confirm the definition and range of application of advance rulings, allow litigation of administration, and simplify
the procedures and pursuit coherence of advance rulings and the other three“advance rulings”. |
| Key words: trade facilitation agreement advance rulings legislation |
