Research On The Chinese Laws And Regulations On Duty-bonded Port

Content:On Sep 3rd, 2007, the General Adminstration of Customs of People's Republic of China(GCA) issued the Provisional Regulations of People's Republic of China on Customs Duty-bonded port No. 164 (hereafter referred to as the"Regulation"). This Regulation was put into effect on Oct 3rd, 2007, which represented the start of legalized development, operation and management of free trade zone.With the rapid growth of the bonded goods processing and logistics, the theoretic study concerning this area is also on a rise. However, most of the current studies are from the view of economics and international trade. Researches on related laws and regulations, particularly on bonded trade system, are relatively inadequate, let alone legal study on the duty-bonded port, which is almost a virgin land hardly has been investigated before. Many reasons have led to this result. The study of bonded trade related theories demands expertise and first-hand experiences in this area. However, the personnel engaged in the bonded trade supervision and management is unable to do research due to limited energy and knowledge of law.However, as theory plays a very important role in guiding the practice, the study on the legal system of duty-bonded port and legal problems may occur in the duty-bonded port development outstands as an urgent topic in the duty-bonded port construction and development. It will definitely bring influence on the structuring of duty-bonded port legal system and even other specialized areas supervised by Customs. This is the main reason for this thesis to choose this theme.This thesis is divided into five parts:The first part, the General Introduction of Duty-bonded port, introduces related definitions, review the history of duty-bonded port and introduces the current situations of duty-bonded port in China. The supervision mode of duty-bonded port has been focused.The second part, Current Laws and Regulations on Duty-bonded port, expounds and analyzes the laws and regulations on duty-bonded port in a systematic way.The third part, Comparative Study of Foreign and Domestic Laws on Duty-bonded port, compares the Chinese duty-bonded port with foreign Customs supervised special areas, particularly with our neighboring country Republic of Korea, to find out the differences and gaps.The forth part, the Deficiency of Chinese Laws and Regulations on Duty-bonded port, points out the missing part of Chinese laws and regulations on duty-bonded port based on the comparison in the previous part.The last part, Advices on the Perfection of Duty-bonded port Legal System, puts forward advices and suggestions on the legal construction of duty-bonded port.