Researches On Legal System Of Customs Issue Guarantee

Customs Issue Guarantee is an important customs legal system. In the newly published"Customs Law (2000)"there was a new chapter named Customs Issue Guarantee, which outlines principles and stipulations on the base of years of practice experience of customs issue guarantee and instructs the operation of customs guarantee issues. However, the studies to Customs Issue Guarantee lagged and expected Rules on Customs Issue Guarantee were still pending in the past eight years, which result in a dilemma for practice operation of customs issue. This situation shall be improved urgently. This Thesis gave a detailed study and analysis into how to strengthen Customs Issue Guarantee applications in the customs issues from both theoretical and practicing views.The first part of this Thesis presented the basic conceptions, characteristics, legislation background, purpose, principles, legislative origin and legislative comparison of Customs Issue Guarantee. The second part explained the extent, subject qualifications, guarantee types, responsibilities of Customs Issue Guarantee and guarantee procedures. In the third part, the problems and ideas were put forward which remain in current stipulations of Customs Issue Guarantee, and the author investigated the facts that insufficient implementing rules or penalty provisions exist in customs laws and administrative regulations pointed out the bemusements to administrative officials in local customs practice. The forth part of the thesis gave out the author's tentative ideas and his personal analysis of how to improve Customs Issue Guarantee systems from theoretical, practice and legislative levels and especially elaborated how to improve current systems on tariff guarantee and process trade guarantee.