Research On The Mode Of Customs Doucument Examination Under The Background Of The Integration Of Customs Clearance

In recent years,with the global economic adjustment,China's foreign trade has shown characteristics of huge volume but increasing speed lower than expected.Therefore,China has put forward an economic policy of stabilizing economic growth,adjusting structure,encouraging reformation and beneiting people.In this context,China customs performed deep reform in the customs clearance including promoting regional integration of customs clearance and piloting it nationally.This reform intented to break through the barriers of clearance caused by division of direct customs,segmentation of business and poor convergence of sectors,thereby providing enterprises with the right to freely choose customs clearance method.Through centralized management and unified command,enforcement standards can be raised and response speed can be improved.Furthermore,the trade barriers from customs can be reduced and arbitrary combination of trade funds and logistics in time and space can be achieved,thereby accomplishing the requirements of guarding the country and providing good customs services.As an important connecting link in the customs clearance,how the customs document examination process adapts to the development of customs clearance is the emphasis of this paper.Firstly,the paper refers to relevant Chinese and foreign literatures and distills the representative views on customs management and customs document examination.Considering the customs practicalities,it defines the concepts of customs clearance integration and customs document examination and extends the scope of examination objects.Secondly,the paper summarizes the requirements for customs document examination based on the study of economic theory foundation and concludes the experiences of customs document examination process of the United States,the Netherlands and Japan in a comparative analysis way.Through the empirical analysis of Xiamen customs document examination process,it points out the disadvantages existing in the aspects of unified enforcement of law,efficiency of examination and prevention and controls of risks in the context of customs integration and explores the deep-seated reasons.Finally,based on the theory of process reengineering,the paper redesigns the positions and process of customs document examination and provides recommended measures of improving relevant legislations and paperless customs clearance.