Study On Customs Regulation And Policy Improvement On Cross-boarder E-commerce,Chongqing Customs Case

International trade has witnessed global economic sluggish along with vibrant Internet development in recent decades.It brings life to cross-border Electronic Commerce(E-commerce)due to change in customer behaviors and development of Internet.This leads to opportunity and challenge in export-import trade.As one of few pilot cities in China,Chongqing has been benefited from free trade policy.However,there are new challenges called ‘fragmentation' in customs' supervision in Chongqing case.Firstly,relevant laws and regulations are needed as vacuum in relevant areas,such as Intellectual Property rights.In addition,tax evasion is difficult to prevent.Cross-border E-commerce agents try to avoid paying trade tax via reporting lower price.This results in disruption in traditional trade and internal market.Moreover,it brings challenges to custom's human resource management.Different from traditional international trade,cross-border electronic commerce is characterized by small batch,multi-types,short time effect,which requires efficiency of clearance speed.Yet with limited human resources,custom finds it difficult to satisfy demands.Therefore,it is important to discuss how to implement effective supervision of the customs,to meet consumer demand,to create fair and competitive environment,to regulate cross-border electronic commerce agents.This paper will focus on customs regulation for cross-border E-commerce.In the light of public service theory,it will adopt measures such as customs' service transformation,improvement in tax policies,innovative legislation and regulations,and effective supervision.The author hopes this paper will be helpful for healthy and rapid development in cross-border e-commerce,import-export trade,and ultimately administrative efficiency,clearance facilitation,and healthy trade environment.