Improve The Grass-roots Customs Bonded Processing Control Study

In the current context of economic globalization and regional integrity, China's processing trade is confronted with some new changes, just like transition and upgrading, and newer and higher requirements have been raised to Customs supervision. This paper begins with the current condition of China's processing trade and Customs supervision, analyzes the current development of processing trade and risks and problems in grass-root Customs supervision, employs the strategy on how to impro(?)e further Customs supervision in the new condition so as to implement better inspection service, boost the transition and upgrading of processing trade, and complete the mechanical unity of intensifying duty-free processing supervision and boosting the health and fast growth of processing trade. This paper completes the study in the following five parts.Part one analyses the risk of Customs supervision of processing trade and duty-free processing, introduces the basic theories of processing trade and duty-free processing, analyses the current condition and law implementation risks of processing trade and duty-free processing,Part two deals with the comparison of processing trade supervision between China and the rest of the world. Referring to the experiences and characteristics of other countries, and analyses the special characteristics of processing trade supervision in China, result of the experiences that we can learn.Part three deals with the basic theories of the processing trade supervision strategy, analyses the questions of the processing trade supervision grass-root Custom, and take out the basic theories of improving the Custom processing supervision. illustrates the third-layer guarding and controlling target system of new type Customs duty-free processing.Part four studies on the supervision strategy on the improvement of grass-root Customs processing trade and duty-free processing, raises seven strategies on how to intensify supervision currently, such as optimizing Customs positioning, take the rules of risk management, and improve the supervision systems and so onI concludes in part five, raises that we should accelerate innovation of duty-free processing supervision to meet the requirement of China's processing trade and Customs duty-free processing supervision.