從促進貿易自由化、便捷化的角度檢視我國海關關務現代化的腳步

From the Perspective of Facilitating Trade Liberation and Convenience to Review the Progress of the Modernization of Taiwan's Customs Affairs

陳慧貞(Huey-Jen Chen) ； 王明元(Ming-Yuan Wang)

《商業現代化學刊》 4卷2期 (2007/09) Pp. 81-93

https://doi.org/10.6132/JCM.2007.4.2.08

摘要

本文在探討台灣自從加入APEC及WTO後，我國海關爲符合貿易便捷自由化之精神所推行的關務的現代化的措施。海關不但需遵守國際組織規範，積極推動關務組織的再造；爲簡化通關作業程序，需將通關程序及相關法規力求精簡；爲降低企業營運成本，需被封不合時宜法令規章。推行關務現代化，是時代所趨。海關爲配合關務現代化，雖已積極推動各項措施，諸如實施貨物通關自動化等，但時代的潮流一直在變，目前諸多措施仍有待改進。由於海關人力資源有限，爲符合國際組織的規範，本文建議海關必須採納國際協議，簡化及協調海關程序，並依「京都公約」規範，修訂相關規定，建構新的稽核模式，採用風險管理的方式，如建立策略性業務夥伴關係，並與優良的企業業者建立策略聯盟，藉著企業提供各項走私情報打擊不法，同時應給業者更多通關上的優惠措施，以創造雙贏的局面。

關鍵字

海關 ； 關務現代化 ； 貿易便捷化 ； 世界海關組織 ； 京都公約

並列摘要

The current study aims to discuss the case of the modernized measures of customs affairs pushed by the authority of customs that after Taiwan joined in APEC and WTO must meet the standards of Trade Liberation and Convenience. Not only must the authority of customs abide by the international organization norms, but they actively push the recreation of the organization. To simplify the procedure of the customs passage, the procedure and laws or rules related must be simplified. Also, to reduce business operation cost, the laws, rules or regulations inappropriate and/or not up-to-date must be reviewed.
It has been a tendency of pushing customs affairs modernization. To meet the modernization of customs affairs, the authority of customs has actively pushed a variety of measures such as the automation of goods passing customs. However, times are changing. Hence, today many measures still need to be improved. Due to the limitations of customs' human resources, to meet international organizational norms, we suggest that the authority of customs must adopt international protocol to simplify and coordinate the customs procedures. Also based on the norms of Kyoto Convention, relationship can be modified, new models of audit or review can be established, and the way of risk management such as strategic relationship of business partners can be applied. In addition, the authority of customs can build the strategic alliances with good companies, through them the information of smuggles can be obtained and the unlawful activities can be destroyed. At the same time, some convenient measures must be available to the cooperated companies or enterprises. In doing so, the two wins can be achieved.

並列關鍵字

Trade Liberation and Convenience ； APEC ； WTO ； Kyoto Convention