兩岸關係隨著開放的腳步,日益接觸頻繁,而首當其衝應思索變革的莫過於規範兩岸人民往來關係的法律,「海關法律」即屬其中。今兩岸海關法律,為因應國際化的趨勢及加入世界貿易組織(WTO)的進程,均已做了通盤的檢討及大幅度的修正,為期能有助於對海關法律有興趣之同儕、海關關員、進出口商、以及與海關有關之相關業者或赴大陸投資之台商,能理解並正確適用兩岸最新的海關法律,以保障自身權益,乃忝為本文。本文以兩岸海關主要法規體系解析為基礎,進而比較其基本內容及具體規範之異同,並對兩岸最近一次海關主要法規之修正,提出具體說明;而最重要的是,當前,兩岸國家政策,雖各有其偏執及差異,但其對外政策不斷擴大,走向世界化的腳步,卻是一致的,所以,兩岸將有更多的人員會與進出口貿易、進出境物品產生大量的連繫,爰此,本文即以兩岸入世後海關法律面面觀為經緯,對兩岸現行關務法制提出個別及共同的檢討與建議,期兩岸能建構更完善的海關法律架構與體系,以促進國際貿易的效率。
The Republic of China(R.O.C.)and the People's Republic of China(P.R.C.)become members of the World Trade Organization(WTO) in 2001 and 2002 respectively. The major problem for WTO new members are the ever-increasing volume of trade and the customs resources may not likely increase in proportion to their workload, but even decrease. This is also a common difficulty for the Customs of any member of WTO, especially for R.O.C. and P.R.C.The Customs Laws of the Republic of China(R.O.C.)and the People’s of Republic of China(P.R.C.)are amended in 2001 respectively. This article is focused on the comparison of the customs law of the Republic of China( R.O.C.) and the People’s Republic of China (P.R.C.).The author also suggests that both R.O.C. and P.R.C. Customs should establish complete legal system for customs and a barrier-free environment is essential for both of them.