Supervision And Services: Customs Functions Contradiction Analysis And Its Countermeasures

Customs shall be the state organ responsible for supervision and control over everything entering and leaving the Customs territory. Customs is an import section of national administrative organs. The function of customs reflect the content, essence and direction of customs supervision and control, it is also the base of establishment of customs administration. In a detailed, the function of customs means the basic responsibility and efficacy of customs, mainly including what is the responsibility, how the fulfill this responsibility and what is affection, etc. The function of customs is different in different historical stage, which cause the difference of property, position and affect. Currently the detailed function of customs in the worldwide is to collect Customs duties and other taxes and fees, implement trading policy and laws, protect national economy, environment and public security, etc. Most of the customs implement the above all or most of the functions. But because of every country' s different demanding and focus, maybe the keys are different in working. The Customs of the People's Republic of China exercise supervision and control over the means of transport, goods, travellers' luggage, postal items and other articles entering or leaving the territory (hereinafter referred to as inward and outward means of transport, goods and articles), collect Customs duties and other taxes and fees, uncover and suppress smuggling, work out Customs statistics. But now according the development of international and domestic policy and economy, The Customs of the People's Republic of China begin to implement some untraditional functions such as maintaining the security and convenience in trading, trading relief and guarantee, etc.Currently, the main factors of effecting customs function implementation in the worldwide are: economic globalization, new technology application, international terrorism, smuggling etc. Economic globalization and new technology application require the customs to enhance the service, while international terrorism and smuggling require the customs to enhance the supervision and control. The contradictory between service and supervision is becoming more and more serious. Considering basic situation, different country' s customs adopts different solution and policy. Some country stress the supervision of public security, some country stress trading convenience, some country stress both two sides. The Customs of the People's Republic of China was mainly majored in supervision and control in the past, after Chinese reform and open policy, especially after socialism economy market system and joining into WTO, facing the requirements of rapid economy development and in line with international rules, the old management pattern which is stressing supervision and neglecting service is out of time. The Customs of the People's Republic of China has to service and obey the economic construction, change the function from supervision property to service property.The way to balance customs supervision and service function is to unit the legally supervision and highly effective service together. In 2002, The Customs of the People's Republic of China stated the policy of "legally administration, protect national economy, service for economy, prompt development" , this is the requirement to customs for legally supervision and highly effective service. The premise of legally supervision is law, which should be a complete customs law system. Currently, China already has a three-level customs law system based on CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA. In the legally supervision, customs should have the tenets of legally administration, reasonable administration, honest and credible, Integration of power and responsibility, and honest administration to guarantee the legal, justice, honest, responsibility. In order to achieve highly effective service, customs should educate the officials in morals, efficiency and modern technology. Enhance the officials' service consciousness, highly effective service and better service quality.Customs Risk Management is a mature management system in the customs of developed country. Since almost all the developed countries had faced the problem of insufficient supervision and service in economic development. In order to solve balance the strict supervision and highly effective service, they adopt the Customs Risk Management. It is proved that Customs Risk Management is an effective system in balancing the strict supervision and highly effective service. It is also a standard of evaluating customs modern level. Quicken the implementation Customs Risk Management is an import side of China customs development strategy. Customs Risk Management is about how to use this method to test, evaluate, analyze, handle and monitor all kinds of risks in customs working field, and to avoid and reduce the damage and risk.