A Study On The Concept Of Consignee And Consigner Of Cargoes Imported And Exported In The Customs Law

According to the customs law in China, consignee and consigner of cargoes imported and exported refer to tariff taxpayer. However, since the practice of executing the law is mainly depended on the regulations enacted by the general customs administration, which prescribe different definition and extension of consignee and consigner, controversy is always engendered in the explanation of consignee and consigner. Consequently, it brings arguments concerning the establishment of tariff taxpayer. In my paper, I will differentiate and analyze the pertinent regulations about consignee and consigner with the real cases, from the practical point of view and on the basic of enacted legislation, administrative regulations and the regulations done by the general customs administration. Moreover, in an attempt to make the intension and extension of the concept of consignee and consigner clear, I will refer to the customs laws abroad and make a comparison with that in China so that explanation in theory can be applied to the establishment and practice of tariff taxpayer. Accordingly, I will put forward my suggestion on the customs law and administrative regulations concerning the concept of consignee and consigner.My paper is divided into three chapters, besides the introduction and conclusion. The first chapter is about the comparison of the meaning of consignee and consigner. I will put forward a standard of the extension of consignee and consigner through the research of the pertinent legislation abroad and the different description of the concept in the pertinent laws, administrative regulations and the regulations done by the general customs administration.The second chapter is about the practical significance of a clear standard of the extension of consignee and consigner in the customs law. Through the standard of the extension of consignee and consigner and the analysis of the problems in practice, I will put forward my opinion, including the affirmance of tariff taxpayer in the usual trade situation, the relationship between consignee and consigner and real right obligee in the civil law, the confirmation of tariff obligor in the processing business system, and the confirmation and assumption of the subject of return and responsibilities of cargoes imported and exported.The third chapter is about my suggestion on the legislation of consignee and consigner in the customs law. On the basic of the two chapters above, I will bring forward my suggestion on the amendment of the concept of consignee and consigner, since the analysis of theory cannot be equal to legal effect and it would engender controversy in practice.