Research On Legal Issues Of The Customs Guarantee Insurance

The legal position of customs guarantee insurance is insurance,which is based on customs guarantee system and can be divided into tariff guarantee insurance and ATA carnet guarantee insurance.The former is applicable to domestic customs affairs guarantee,while the latter can be applied to the application of ATA carnet for international customs affairs guarantee.The above two types of customs guarantee insurance can simplify the customs administrative procedures,which is a non-tariff trade barrier,and can effectively improve the level of trade facilitation.In view of the necessity of the improvement of Chinese customs guarantee insurance system,this paper takes the customs guarantee insurance as the research object,and carries out the research from the following contents.First of all,the first chapter of this paper expounds the theoretical basis of customs guarantee insurance.The first chapter mainly studies the basic concepts of trade facilitation theory,customs affairs guarantee theory and customs guarantee insurance,and emphasizes the relevance between customs guarantee insurance and trade facilitation theory,and clarifies the advantages of customs guarantee insurance,that is,it is more practical and lower application cost than margin and bank guarantee,It greatly reduces the threshold for traders to apply for customs affairs guarantee,especially for small and medium-sized enterprises to apply for customs affairs guarantee.Secondly,the second chapter analyzes the legal source of customs guarantee insurance.One is the source of international law.Customs guarantee insurance comes from the International Convention on the Simplification and Harmonization of Customs Procedures(hereinafter referred to as the amended Kyoto Convention),Agreement on Trade Facilitation,and Customs Convention on the A.T.A Carnet for the Temporary Admission of Goods(hereinafter referred to as ATA Convention)and Convention on Temporary Admission,Istanbul,26 June 1990(hereinafter referred to as Istanbul Convention).Among them,the amended Kyoto Convention and the Agreement on Trade Facilitation are the general international conventions for the customs guarantee insurance,while ATA Convention and Istanbul Convention are the special international conventions for the ATA carnet guarantee insurance.The second is the source of domestic law.This part combs the standards of customs guarantee insurance system under foreign and domestic laws.In the aspect of tariff guarantee insurance,this paper mainly introduces the legislative experience of the United States and the European Union,and emphasizes the legislative provisions on the guarantee mode of tariff guarantee insurance,as well as the relevant regulations on insurance companies.In the aspect of ATA carnet guarantee insurance,this paper analyzes the advanced experience of Germany and India,and analyzes their implementation of international conventions from two aspects of legislative protection and ICC rules.Thirdly,the third chapter expounds the rules of China Customs guarantee insurance.There are four problems in tariff guarantee insurance.Firstly,the provisions of Customs Law on customs guarantee insurance need to be improved.The inclusion of customs guarantee insurance in Article 68 of Customs Law is contrary to the original legislative intent of Article 68 of Customs Law,and does not meet the obligation requirements of Article 5.1 of general annex to the amended Kyoto Convention;Second,there is a lack of legislative protection for the terms of the current tariff guarantee insurance policy,and the scope of policy holders is relatively narrow;Third,the current customs legal system lacks the regulations on the entry mode and qualification of the tariff guarantee insurance company;Fourthly,there is no regulation on the supervision mechanism of customs guarantee insurance in the Customs Law and the regulations on the implementation of customs administrative punishment.At the level of ATA carnet guarantee insurance,Chinese implementation of ATA Convention and Istanbul convention is still at a low level.There are three problems: one is the lack of legislation for ATA carnet guarantee insurance in the current customs law system;the other is that China Council for the promotion of international trade has not yet accepted ATA carnet guarantee insurance,and there is a lack of rule design for ATA carnet guarantee insurance,Thirdly,the policy terms of ATA carnet guarantee insurance need to be improved.Finally,it is suggested to learn from foreign experience to improve Chinese customs guarantee insurance system.The customs guarantee insurance system of the United States,the European Union,Germany and other countries or regions has reached perfection.We can examine Chinese problems based on Chinese national conditions and foreign advanced experience,and put forward corresponding countermeasures: first,customs guarantee insurance.It is suggested that the Customs Law should specify the customs guarantee insurance as an application method for customs affairs guarantee,and add the subordinate law to clarify the terms of the customs guarantee insurance policy,the access mechanism and supervision mechanism of insurance companies.Second,ATA carnet guarantee insurance.It is suggested that legislation should be made to clarify the access mechanism of insurance companies that can engage in ATA carnet guarantee insurance,to establish the industry rules of ATA carnet guarantee insurance,and to formulate uniform standard terms at the level of insurance contract terms.