| The customs guaranty system is an important contribution of customs law to the balance of trade facilitation and safety, which helps the customs with its effective supervision and facilitates the trade by means of limited customs resource. As customs guaranty is designed under domestic customs law, it shall be taken as non-tariff measures which would affect the freedom and facilitation of trade, thus shall be regulated by the legal system of WTO. Meanwhile, the1963Kyoto Convention under the organization of World Customs Organization also has some effect on the member countries’ domestic customs law. This thesis focuses on the concept, history, and nature of customs guaranty system and analyses the international regulation on this system, especially the relevant articles of WTO and WCO under the circumstances of the agenda of trade facilitation during Doha Round.This thesis includes five parts. Part one mainly introduces the customs guaranty system, including the basic concept, history and development, applicable situations, particularly the analysis of the nature of this system. Part two is the most important chapter of this thesis, with analysis of the relevant articles of WTO’s affection to customs guaranty system, this chapter also analyses some disputes arising out of WTO and in connection with this system. Besides, this part also describes relevant affection of trade facilitation agenda during Doha Round in details. Part three focuses on the Kyoto Convention and the Framework of Standards to Secure and Facilitate Global Trade, and by discussing the cooperation of WTO and WCO in the field of trade facilitation, this thesis points out the effect of negotiations on trade facilitation to customs guaranty system under the system of WCO. Part four analyses the compliance of Chinese customs guaranty system under WTO and WCO, and also reviews one domestic case in the field of customs guaranty. The last part is the conclusion of this thesis. |
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