Study On Customs Supervision Of Import B2C Cross-Border E-commerce

The rapid development of Internet,logistics technology and intelligent technology has further promoted the global distribution and combination of production factors and trade resources,which intensified economic globalization and integration.The Internet economy is developing rapidly.With the weakening of traditional foreign trade model,the trend of "e-commerce" in China’s economic development is becoming more and more obvious.Cross-border e-commerce,which is promoted by cross-border shopping consumption model,has became a new engine of economic growth in China.As a new form of foreign trade,cross-border e-commerce has effectively promoted the upgrading and transformation of traditional industries,but at the same time its "electronic","massive" and "fragmented" have brought subversion to the inherent trade rules.Especially the imported B2 C cross-border e-commerce,which is closely related to the interests of consumers,have brought great challenges to customs supervision.However,the absence of relevant legal system,the lag of customs supervision mode,the lack of human resources and other factors have caused the incompatibility between the industrial development and regulatory needs of imported B2 C cross-border ecommerce.Lacks of policy and industry two-way norms leads to irregular and unbalanced development of imported B2 C cross-border E-commerce.At present,Customs,as a national entry and exit supervision and administration organ,is entering a period of restructuring and responsibility reform.Safety,effectiveness and convenience should become an important direction of future Customs management functions.Therefore,it is urgent to optimize and upgrade the existing Customs supervision mode and explore the establishment of B2 C cross-border e-commerce supervision system with safe access and effective supervision.Chongqing’s cross-border e-commerce industry has a good momentum of development,and mainly imports B2 C cross-border e-commerce,accounting for more than 90%.It is one of the first cities approved by the State Council to pilot cross-border e-commerce.This paper chooses Chongqing Customs as the sample,takes the import B2 C cross-border e-commerce online bonded purchase mode as the main research object,combines the government regulation,data management and overall governance theory,elaborates the current situation of import B2 C cross-border e-commerce customs supervision,deeply analyses the existing problems and reasons,and puts forward the optimized supervision countermeasures.We must promote the standardization,healthy and sustainable development of cross-border e-commerce through improving the legal system,innovating the customs supervision mode,and strengthening the cooperative governance.