Study On Customs Supervision Model Over Enterprises Based On The Standard Framework Of Trade Security And Facilitation

Since the 9.11 accident in the United States, international trade security and facilitation issues have become a primary concern of the international customs. On the basis of the existing security and facilitation measures and the project implementation of some customs, the World Customs Organization (WCO) developed the WCO Framework of Standards to Secure and Facilitate Global Trade (Hereinafter referred to as the Standard Framework). The Standard Framework is a result of globalization of trade security and facilitation issues and represents the future development direction of the customs, is a major reform of the world customs system. In terms of change and development of China customs governance model, the implementation of Standard Framework means the opportunities and challenges, and the opportunities outweigh the challenges.The rapid development of China's foreign trade not only brings development opportunities for customs, but also brings new challenges and pressures for the customs supervision and administration. TO a certain extent, the concepts and even models of traditional customs supervision over enterprises has no longer in line with the requirements of China's open economy and trade development. Innovating and improving management mode of customs supervision over enterprises is important and urgent for China's foreign trade development. Strengthening Customs-Business cooperation has become a common development trend in national customs administration. For Chinese customs, the simple relationship management and managed between customs and the business apparently can not meet the needs of current customs supervision. Therefore, making adjustment to adapt the Standard Framework and carrying out the Standard Framework as soon as possible has become an increasingly urgent and realistic task that Chinese customs authorities need to confront.In this dissertation, first of all, it systematically introduces the related contents of the implementation of standard framework, and analyzes and summarizes the practical significance of standard framework. Then, base on understanding the theory of Chinese customs supervision over enterprises, it actively analyzes the current conditions and problems of Chinese customs concerning supervision over enterprises and problems. At last, in the perspective of the main content and management philosophy of the standard framework, by learning that domestic and foreign customs have implemented related projects with the Standard Framework, according to the main problems of China's customs supervision over enterprises, surrounds the entire customs clearance process explore in import and export trade, it explores and establish the new ideas and new ways about Chinese customs supervision model over enterprises, and purposefully proposes corresponding guarantee mechanism for their implementation, in order not only to facilitate the trade behavior of import and export enterprises, but also to ensure the national sovereignty and security.