The Risk Management Research Of A Case About Dalian Customs' Reform On The Classification Clearance

With the acceleration of global economic integrations and the development of China's opening economies, the regulatory functions of customs constantly face new challenges.The existing customs models can not completely meet the needs of macroeconomic control under the new situation. In 2009, General Administration of Customs made a reform on the classification clearance. That is, with the risk management as the center, it shifts the focus to the enterprise which was on the goods in the traditional clearance mode and establishes multi-agent, multi-field, multi-model means of consolidated supervision.Customs classification is the combination of risk analysis and business classification, collection and management operations.Through scientific analysis and risk assessment, the risk level of each enterprise can be determined. Different import/export administration modes can be applied based on their risk levels.With the customs classification, a more efficient, more scientific and stricter collection and management system for customs clearance operations can be established to meet the requirements of the new customs regulations.This thesis reviewed domestic and international risk management theory. Not only the advanced experience of foreign countries are introduced and studied, the latest progress of risk management in China Customs is also discussed. With author's many years hands-on experience in customs, according to the ongoing classification clearance of Dalian Airport Customs, it first did a comprehensive analysis of Dalian Customs clearance mode and pointed out some shortcomings in the management, functions and responsibilities, administration and information systems.Then, based on the enterprise risk level, the low-risk, medium risk and high risk classified clearance mode are established to solve the dual contradictions of improving customs clearance efficiency and enhancing the security of supervision. At the end, based on case studies of the conclusions, it raised the priorities and recommendations of the customs'future classification clearance reform.The innovation and contribution of this thesis is the systematic analysis of the customs clearance process. It presents the significance of risk management in the customs clearance, and further pointed out the practical significance of customs classification in the Dalian Customs reform.