People are used to studying the customs law from the part of the administrative law. In fact, the customs law also contains a lot of economic legislations. This article studies the customs law in terms of economic law.The article is divided into 4 parts.In the first part, on the basis of analyzing the differences and connections between administrative law and economic law. the author has pointed out 4 reasons why to list the customs law in economic law category, and it has pointed out the importance of regarding customs law as a kind of economic law. The importance are as follows: first in the economic conversion period of our country, the customs should create a fair and competitive environment , and offer high-efficient and convenient service for imports and exports; second, the customs undertakes the important mission to promote the global trade facilitation after China's entering the WTO; third, at present, constructing the modern customs' legal system in terms of customs' economic law can effectively overcome the defects in customs' administrative category.In the second part of the article, the author has introduced the foreign customs law, including European Community and European Union national customs law , U.S.A. customs law , Canada customs law , and some Asian national customs law .etc.. The conclusion is: Customs law changes with the development of various countries' economic situation. The development of economic and trade situation of the world is full of competition and cooperation, Nowdays, as globalization and regional integration are tendency, the flexibility of customs' economic law and it's function of promotion becomes obvious. Especially, it is playing an important role in protecting the national economy and politics, keeping the foreign trade fairly and orderly., and guaranteeing macro economic policies such as the national trade controlling , tax revenue ,etc to work. The development of international tradefollows the development of international trade facilitation and the demands of standardized customs formalities. WCO (World Customs Organization) and the "Convention on the Simplification and Harmonization of Customs Procedures" appear accordingly.In the third part of the article, according to the change of customs' duty and task, the customs law basic framework and the main content, etc. the author has introduced the current situation of customs' economic law of our country. Comparing with the "Convention on the Simplification and Harmonization of Customs Procedures", the author pointed out 6 respects that needed to be improved.In the last part of the article, the author discusses the customs law in the background of China' entering the WTO. Considering that WTO multilateral trade system is characterized of international economic law, and it is a set of brand-new legal systems, the application of the customs law will encounter a series of new challenges. The author has enumerated 6 problems, in fact , these problems have already appeared in the execution of the customs law. |