Research On The Risk Of Cross-border E-commerce Customs Inspection

Due to the borderless nature of the Internet and the rapid development of international logistics,e-commerce gradually occupies a place in the cross-border trade.For example,in recent years,China’s foreign trade increases slowly while the cross-border e-commerce trade is in explosive growth.China Customs is the authority which supervising entry and exit activities.However,its traditional supervising model is unable to adapt to the fragmented and small amount cross-border e-commerce.In this circumstance,it is worth of studying how to apply customs inspection as a management tool,with guiding by the concept of audit and adopting risk-assessment processes,to ensure efficient port clearance and supervision,and to promote the cross-border e-commerce standards.The content of the article,in the literature section,not only consults massive literature on auditing e-commerce,but also combed abroad experience on e-commerce legislation and regulation from government view.From Chapter 2,the concept and development of e-commerce are elaborated plainly,then the e-commerce audit.The relationship of customs inspection and audit in the concept,process and content is found to have many similarities.At last,e-commerce audit risk content and cause are studied.In Chapter 3,the status quo of cross-border e-commerce market and four kinds new customs supervising model are introduced.Then the customs inspection of the status quo.In Chapter 4,the risks in cross-border e-commerce customs inspection are identified from legal policy,bonded import experiment,customs supervision,inspection body,auditing objects,external environment,45 kinds of risk list and its possibility are established.In Chapter 5,the causes of risk are described and statistical data analysis and information analysis are introduced.MATLAB software is used to analyze about 200,000 customs declarations.Chapter 6 is proposed for the above risk prevention measures.Finally,conclusions and appendices.