The Rules Of Law Principle And The Goods Classification In The Administrative Procedure Of Tariff

This article firstly analyzes the current legislation situation of goods classification in tariff in our country. At present the consciousness of rights of the citizens in China gradually awakening, the disputes for goods classification has become occur frequently in import and export trade because it is related to the tariff closely. For the highly abstract expression of the rules and the uncertainty of language of goods classification, different stakeholders from the different angle of view analysis may come to different conclusions, then the dispute for goods classification happens, that is the nature of the game between public power and private right in the process of import and export trade. The goods classification has been regarded as a pure technical work for a long time, so it's neglected as an important administrative behavior related to tariff, lead to both substantive rules and procedural rules of goods classification system are lack of legal constraints in our country:The application and interpretation of goods classification is lack of a unified objective standard. The court is unable to supervise and restraint the administrative power on the judgment of substantive rules of goods classification, the court generally according to the opinion of the customs to make the decision; And in the goods classification procedure, the customs has the certain discretion both in by legislation by the enforcement agency to discuss the results and the punishment of the goods classification because of the imperfect legislation of pre classification system in our country, it will violate the legitimate rights and interests of the administrative relative person.Then the article analysis on how to constraint the exercise of administrative power in the goods classification macroscopically. Because the commodity classification is an important administrative behavior related tariff, even though it has strong professional and highly complexity, it still should apply to the basic principles of administrative legal action. With the rapid development of our country's import and export trade, the dispute between the human and the customs in goods classification process could for many reasons. We can found the directly causes to the dispute is mainly manifested in three aspects through analyzing different forms of dispute in the practice in goods classification:The uncertain result of the goods classification itself, the imperfect procedure of the customs administrative enforcement and the reliance interest of the administrative relative person cannot be protected well. The deterministic principle, due process principle and the principle of protection of reliance as the guideline should run through the whole process of goods classification system. The deterministic principle is directly corresponded to the establishment of the criterion of goods classification, the principle of protection of reliance may embodied more in the punishment of goods classification, and the principle of due process is involved in the hole procedure of law enforcement of goods classification.The dispute between the people and customs focus on two reasons in goods classification: The first one is the different opinions about the attributes of goods and the corresponding numbers, the second one is the defects of the process of law enforcement procedure effect the procedural rights of the people, and the first one should be the main object of this paper. Since the administrative power is lack of legal restriction in goods classification, the most difficult part is how to use the rules correctly. The problem the court has to face is there is no a series of regulations can be applied repeatedly when it needs to stand between the administrative relative person and the customs to confirm the fact findings, the different cases cannot be interpreted in a unified standard. In this case, the court will usually adopt the customs opinions because customs owns rich experience in goods classification, the administrative relative person will inevitably stay in a disadvantageous situation. But since the goods classification is the administrative act of interpretation and application of the law, then behind the complicated professional knowledge, it is still a legal problem. The emphasis and difficulty in this article is how to combine the technical specifications of commodity classification to the legal logic, eventually establish a universal standard of goods classification. Goods classification is uncertain because its legal basis, there are too many indefinite law concepts in the H.S. system. Explain the concept of uncertainty is an effective way to solve the dispute of the classification in the premise of using the rules correctly. The first six digits in Import and export goods numbers in our country is from the H.S. system, the last four digits is from the provisions of the administrative organs. So in the interpretation we should apply different rules:Explaining the former should comply with international treaty interpretation rules, and explaining the latter shall comply with the domestic law interpretation rules. Finally, determine the result combined with the goods classification rules.How to determine the goods classification criteria is the focus and core of this article, but in addition to this, the customs'law enforcement procedural flaws will damage the administrative relative person's rights and cause classified dispute. The power of administrative authority in our country lack of constraint is mainly reflected in two aspects, the pre classification system and the classification system of punishment. Pre classification system is mainly composed of two parts, pre classification decision and the classified administrative decision. The classified administrative decision is the legal system for reference American in order to solve the lack of openness and no general applicability of pre-classification decisions. This system has been established more than ten years and never been used. The system should be abolished since neither it is unable to integrate into the legal theory system of our country nor cannot play any role in practice, and improving our pre classification system by socialization of pre-Classification, the judgment of the court on the difficult problems and the application of commodity classification decision system. The biggest problem of the penalty system about the goods classification is how to identify the subjective intention of the administrative relative person. Base on the highly technical and complexity of classification, the customs cannot get the conclusion the taxpayer evading the taxation on purpose. At present, the taxpayer would be punished although there is a subjective meaning not clear in our country. At this situation, the controversy over the classification itself and the technical error may be considerate as the tax evasion and be punished by the customs. The administrative penalties is the loss profit administrative behavior to the administrative counterpart, the customs should stand which side to handle the mistakes about the tax declaration is important for protecting the legitimate rights and interests of the tax payer especially in the context of classification which full of complexity and uncertainty. It should establish the principle "presumption of innocent" in classification and refine the prerequisite of it to more suitable for the characteristics of the administrative law enforce by the customs.To make a long story short, basing on the principles of the administrative law theory which closely related goods classification in practice, determining the criteria of goods classification and improve the pre classification system and the punishment system of goods classification is the direction of improving the goods classification system in our country.