The Establishment Of Cooperative Relationgship Between Customs And Enterprises And The Change Of Customsu Supervision & Control Model

Customs are established to supervise and serve import and export enterprises. The traditional concept of customs supervision & control refers to a kind of simplex "close supervision" featuring a regulatory model with goods as unit, in which, the customs play the role of supervisor, while the enterprises the supervisee. With the rapid development of foreign trade and economic exchange with outside world, the customs have been assuming increasingly onerous task regarding supervision & control, their functions have been constantly enriched, while the requirements for service-oriented customs have continuously been raised; by reason of the contradictions increasingly highlighted in front of the customs, traditional supervision & control model can no longer meet the need of situation evolvement.Within this context, it would be an inevitable trend to change customs management philosophy, rationally identify the relationship between customs and enterprises and change the traditional supervision & control model. In recent years, the Chinese customs have proposed the management philosophy of "administration from enterprise to goods", based on which the customs and enterprises are jointly stepping towards the establishment of partnership. In the meantime, customs supervision & control has transformed the original strict supervision mode featuring "absolute equality" into a differentiated management model in the principle of "providing convenience for law-abiding enterprises while punishing the law breakers". At present, the Chinese customs are operating in an enterprise classification-specific management system based supervision & control model that incorporates risk management, AEO system, trade security and verification inspection etc., having been considered a practical route towards the establishment of partnership between customs and enterprises.By dint of the analysis of domestic and international economic development situation and the environment and contradictions encountered by customs during their development and evolvement, this paper gives comprehensive in-depth exposition of the importance and necessity of setting up the partnership between customs and enterprises in China and bringing forth new ideas of customs supervision & control model. Furthermore, this paper takes the practice of Nanjing Customs for example to have made in-depth analysis of the development process, practices, effectiveness, issues and the causes thereof in respect of customs-enterprise partnership in recent years, having further enhanced the principles for establishment of customs-enterprise partnership and offered countermeasures and suggestions for improvement. This is of remarkable practical significance for the improvement of enterprise classification-specific management system, the optimization of customs supervision & control model, the improvement of customs supervision & control efficiency, the promotion of the development of customs-enterprise partnership and the creation of a win-win situation.