On The Customs Valution Judical Review Standards Of China

Standards for judicial review of customs valution are the principle that people's courts make the final evaluation for validity and rationality of Administrative Action of customs valution. It is the key question of administrative litigation of customs valution. Whether determination of standards for judicial review of customs valution is correct and reasonable, affect whether function of system of judicial review of customs valution give full and effective play.Standards for judicial review of customs valution of U. S. are that whether correlative determination of administrative authorities has"evidences on record"and conform with laws. Generally speaking, during judicial review of customs valution, U.S. courts make strict and full review for legal issues and make loose review for fact questions.Administrative Procedure Law of the People's Republic of China set extremely strict standards for judicial review. These standards not only exceed"review of legality"of base line of standards for judicial review, but also exceed"review of rationality"which is more strict than"review of legality". So judicial review often has the function of repeatedly administrative procedures and courts in fact take the function of administrative enforcement.Appropriate reducing of standards for judicial review of customs valution is in tune with world trends and the fundamental direction of judicial reform of China, and are not disobey rules and spirits of WTO laws.Referring to standards for judicial review of customs valution of U. S, I make correlative suggestions on standards for review of issues such as facts, laws and administrative discretion during judicial review of customs valution of China.