Customs Practice

Author: Zheng Jun Tian
Publisher:
Publish Date: 2004-08-01
Features: The book consists of eleven chapters, covering the following six aspects: Part (i.e., Chapter) starts from the perspective of the relationship between foreign trade and customs, briefly outlining the content of foreign trade management systems, as well as the status and role of customs in the development of foreign trade, thereby ensuring seamless integration with the entire series. Part (i.e., Chapter 2) focuses on customs and customs law. This section helps readers understand the interconnected yet distinct categories of customs and customs law, more importantly, it highlights the role and significance of customs law in customs' foreign trade management. This enables readers to pay closer attention to the provisions and changes of customs laws and regulations in customs clearance practice, ensuring compliance with legal requirements. Part (i.e., Chapter 3) provides an overview of customs supervision systems, comprehensively elaborating on the basic supervision content, stages, and practices of customs supervision over transport vehicles, goods, and articles from the perspective of customs' supervisory functions. Part (i.e., Chapters 4, 5, 6, 7, and 8) introduces the customs clearance systems for various supervisory objects of customs, including transport vehicles, goods, and articles entering or exiting the customs territory. Among these, the customs clearance of import and export goods has the most extensive content and diverse management methods. Therefore, the customs clearance of import and export goods is further discussed in three chapters: Chapter 4 covers the basic customs clearance of import and export goods, while Chapters 5 and 6 focus on the customs clearance of special import and export goods. Since the customs clearance of special import and export goods is divided into two categories based on whether they require subsequent management, they are introduced in two separate chapters. Part (i.e., Chapter 9) discusses customs transaction guarantees. Customs transaction guarantees are a customs clearance system that has been gradually established in recent years, serving as special clearance procedures in cases of exceptional circumstances during import and export clearance. Part (i.e., Chapters 10 and 11) covers violations of customs law and their legal liabilities, as well as the resolution of administrative disputes with customs. Most customs practice textbooks do not include the content of these two chapters. However, in practical applications, while mastering specific clearance procedures, it is essential to understand which behaviors constitute illegal or irregular actions during clearance and the corresponding legal liabilities; how disputes with customs management should be resolved during the clearance process; and so on. For this reason, the authors have intentionally included this content in the textbook.