Customs law of East Asia / edited by Chia-Jui Cheng.
2010
KNC945 .C87 2010 (Map It)
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Title
Customs law of East Asia / edited by Chia-Jui Cheng.
Published
Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2010]
Distributed
Frederick, MD : Sold and distributed in North, Central, and South America by Aspen Publishers
Copyright
©2010
Call Number
KNC945 .C87 2010
ISBN
9789041133342 (acid-free paper)
9041133348 (acid-free paper)
9041133348 (acid-free paper)
Description
xxxvii, 555 pages ; 25 cm
System Control No.
(OCoLC)697767222
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Added Author
Table of Contents
List of Contributors
v
List of Abbreviations
xxi
Preface
xxiii
List of Cases
xxv
List of Legislations
xxvii
List of International Conventions, Treaty Agreements, and Other Instruments
xxxiii
Introduction
1
ch. 1
The Sources of National Customs Law in East Asian Countries / Chia-Jui Cheng
7
I.
Introduction
7
II.
A Conceptual Approach to customs Law and International Customs Law
8
III.
The Sources of International Legal Order
12
A.
International Treaties
13
1.
Multilateral Treaties at the Universal Level
13
2.
Multilateral Treaties at the Inter-regional Level
15
3.
Multilateral Treaties at the Regional Level
20
4.
Multilateral Treaties at the Sub-regional Level
21
5.
Bilateral Treaties
21
B.
General Principles of Law
28
C.
Judicial Decisions
29
IV.
The Sources of Internal Legal Order
30
A.
Constitutional Law
30
B.
Legislation
31
C.
Delegated Legislation
32
D.
Customary Law
33
E.
Judicial Decisions
33
F.
General Principles of Law
36
V.
Conclusion
37
ch. 2
Customs Law of the People's Republic of China / Xiaojie Lin
39
pt. 1
Introduction
39
I.
Understanding China Customs Authority
39
II.
Understanding China Customs' Essential Tasks
40
III.
Understanding China Customs Agencies' Main Duties
40
IV.
Understanding China Customs Ranks
44
pt. 2
Clearance and Other Customs Formalities
45
I.
Basic Steps in Clearing Imported and Exported Goods through Customs
45
A.
Declaring Imported and Exported Goods to Customs
46
1.
Requirements Concerning Declaring Imported and Exported Goods
46
a.
Means by Which the Declaration Is Made
46
b.
Declaration Points
46
c.
Declaration Time
46
2.
Documents Required for Declaration
47
3.
Checking Goods and Drawing Samples
48
4.
Effect of the Declaration
49
B.
Customs Inspection
49
1.
Places Where the Inspection Is Carried out
50
2.
Time of the Inspection
50
3.
Methods of the Inspection
50
4.
Implementation of the Inspection
50
5.
Inspection by Customs without Presence of the Consignee or Consignee and Re-inspection
51
6.
Inspection Being Exempted for Imported and Exported Goods
51
C.
Payment of Duties, Taxes and Fees
51
D.
Collecting or Shipping Goods
52
1.
Permission to Collect or Ship Goods
52
2.
Collecting or Shipping Goods
52
3.
Applying for Certification Copies of the Declaration Form or Other Certificates
53
II.
Clearance Formalities for Special Imported and Exported Goods
53
A.
Clearance Formalities for Bonded Goods under Processing Trade Procedure
53
1.
Putting on Record for Goods under Processing Trade Procedure
53
2.
Import and Export Clearance for Goods Under Processing Trade Procedure
54
3.
Customs Supervision during the Processing Operation
55
B.
Bonded Operations and Clearance Formalities for Imported and Exported Goods Involved in Such Operations
55
C.
Bonded Areas and Clearance Formalities for the Goods Entering or Leaving Such Areas
56
D.
Import and Export Clearance Formalities for Customs Transit Goods
58
E.
Clearance Formalities for Temporarily Admitted Imported or Exported Goods
58
pt. 3
Units to Make Declarations to Customs
59
I.
Registration of the Consignee of Imported Goods and the Consignor of Exported Goods
60
II.
The Registration of a Customs Brokerage Service
60
III.
Registration of Units Provisionally Going through Customs Clearance
62
IV.
Declaration Business Conducted by Units That Are Able to Make Customs Declarations
63
V.
The Registration of Customs Brokers
63
pt. 4
Import Duties, Taxes and Fees
65
I.
General Duties
65
A.
The Collection of Import and Export Duties
65
1.
The First Step
65
a.
Goods Classification
65
b.
Application of Duty Rates
66
c.
Determination of Computation Method for the Duty Payable
67
2.
The Second Step
67
a.
Computation of the Duties
68
b.
Application of Currency and Exchange Rate
68
c.
Time Limit for Duty Payment
68
B.
The Taxes Collected by the Customs on behalf on the Stage of Importation
69
C.
Fees
70
II.
Preferential Programmes
70
A.
Statutory Duty Reduction and Exemption
71
B.
Specially Appointed Duty Reduction and Exemption
71
C.
Temporary Duty Reduction or Exemption
72
III.
Duty Deferral
73
IV.
Refund or Recovering of Duties
73
A.
Refund of Duties
74
B.
Recovering or Pursuing the Duties
74
V.
Dumping and Countervailing Duties, Safeguards
75
pt. 5
Rules of Origin and Marking
75
I.
Rules of Origin
75
II.
The System of Determining the Origin of Goods in Advance
77
A.
Applicable Scope of the System
77
B.
The Procedures of Pre-determination of the Origin
77
1.
Application
77
2.
Decision
78
C.
The Effectiveness of the Decision of Pre-determination
78
D.
The Examination of Dispute over the Decision on Pre-determination of the Origin
78
III.
Marks of Origin Requirements
79
IV.
Requirement for Certificate of Origin
79
pt. 6
Intellectual Property Protections
80
I.
Overview
80
II.
The Procedures of Customs Protection for IPR
81
A.
Recordation of IPR
81
B.
Detention Pursuant to an Application or Ex Officio Action
83
C.
The Investigation and Handling according to Law
85
III.
Disposal of the Infringing Goods
85
pt. 7
Legal Liability and Redress System
86
I.
The Legal Liability
86
II.
The Redress System
87
pt. 8
Unfair Trade Practices
88
I.
The Authority in Charge of Foreign Trade Investigation
88
II.
The Matters of Investigation
89
III.
The Process of Investigation
89
IV.
Foreign Trade Relief Measures
89
pt. 9
Entry-Exit Inspection and Quarantine
91
I.
Scope of Entry-Exit Inspection and Quarantine
91
II.
Categories of Entry-Exit Inspection and Quarantine
92
III.
Standards of Entry-Exit Inspection and Quarantine
92
ch. 3
Customs Law of Hong Kong / Wang Guiguo
95
I.
The Customs System
96
II.
Dutiable Commodities
97
III.
Import and Export Control
100
IV.
International Cooperation and the WTO
104
V.
Intellectual Property and Trade
111
VI.
CEPA and the Customs Law
114
ch. 4
Customs Law of Japan / Yuka Fukunago
117
pt. 1
General Rules and Frameworks
117
I.
Overview
117
II.
Customs Administration
119
A.
Import and Export Clearance
119
B.
Recent Improvements in the Customs Administration
122
1.
The Japanese Version of the AEO Systems
123
2.
Single Window System
124
C.
Penalties and Remedies
125
D.
International Agreements Affecting Customs Administration
126
III.
Tariffs and Non-tariff Regulations
129
A.
Tariffs
129
B.
Non-tariff Regulations on Trade
132
C.
Border Measures against Infringement of Intellectual Property Rights
137
pt. 2
Trade Remedies
140
I.
Anti-dumping Duties
143
A.
Overview of Anti-dumping Investigations
143
B.
Application of Anti-dumping Duties
148
II.
Countervailing Duties
150
A.
Overview of Countervailing Duty Investigations
150
B.
Application of Countervailing Duties
153
III.
Safeguards
155
A.
Overview of Safeguard Investigations
155
1.
Emergency Duties
155
2.
Emergency Tariff Quotas
158
B.
Application of General Safeguards
160
C.
Overview of Special Safeguards
161
IV.
Retaliatory Duties
163
ch. 5
Primer on Korean Customs Law / Un Sang Jung
165
I.
Customs Clearance Process
165
A.
Overview of Customs Clearance Process
165
1.
Importation Reporting
166
2.
Concepts of Exportation, Importation, and Return
166
B.
Importation
166
1.
Pre-shipment Checking
166
2.
Importation Process
167
a.
General Customs Clearance Process
167
i.
Inspection
167
ii.
Bonded Transportation
167
iii.
Bonded Area
167
b.
Simplified Customs Clearance Process
167
II.
Relief from Customs Duty and Instalment Payments
168
A.
Overview
168
B.
Items Eligible for Relief from Customs Duty
168
C.
Items Eligible for Instalment Payments
169
D.
Customs Duty Rate at the Time of Importation Reporting
169
1.
Base Rate
169
2.
Temporary Rate
169
3.
Flexible Rate
169
4.
Concession Tariffs
170
III.
Anti-dumping Duty
170
A.
C.f. Countervailing Duty
170
IV.
Safeguards (Emergency Measures)
171
V.
Customs Valuation
171
A.
Method I: Transaction Value Method
171
B.
Alternative Methods of Valuation
172
1.
Method II: Identical Goods Method
172
2.
Method III: Similar Goods Method
172
3.
Method IV: Resale Price Method
172
4.
Method V: Computed Value Method
173
5.
Method VI: Other Reasonable Method
173
C.
Review of Taxable Price
173
VI.
Advance Customs Valuation Arrangement
173
VII.
Country of Origin
174
VIII.
Intellectual Properties
175
A.
Parallel Import or Grey Import
175
B.
Protection of Trademark Rights by Customs Authority
175
IX.
Commodity Classification
176
A.
Commodity Classification
176
B.
Significance of the HS
176
C.
Nexus between the Customs Duties and Commodity Classification
176
D.
Advance Commodity Classification Review
177
X.
Taxpayers' Rights and Administrative Relief
177
XI.
Exports
177
A.
Customs Clearance for Exports
177
B.
Checklist before Loading
178
1.
Filing of a Manifest with the Customs Office
178
2.
Export Procedure
178
a.
Preparation of Export Declaration
178
b.
Preparation and Submission of Manifest
178
c.
Loading of the Customs Cleared Export Goods
179
XII.
Customs Duty Refund
179
A.
Key Criteria and Conditions for Customs Duties Refund
179
XIII.
Bonded Area System
179
1.
Bonded Areas
180
2.
Bonded Transportation
180
XIV.
Investigation and Regulation
180
A.
Monitoring of Foreign Exchange Transactions
180
B.
Prohibited Imports and Exports
181
ch. 6
Mongolian Customs Law / Tsolmon Shar
183
I.
Introduction
183
II.
Customs Administration
184
A.
State Customs Inspector
185
B.
Customs Territory and Customs Offices
186
III.
Customs Control
187
IV.
Customs Clearance
192
A.
Urgent Clearance
192
B.
Required Information and Documents
193
V.
Customs Examination
194
A.
Examination of Customs Documents
194
B.
Examination of Goods and Means of Transport
195
C.
Examination of Individuals
195
VI.
Customs Tariff
196
A.
Goods Exempt from Customs Duty
197
B.
Customs Duty Rates
198
C.
Value Added Tax
198
D.
Excise Tax
199
E.
Customs Valuations
200
F.
Payment and Collection of Customs Duty and Other Taxes
201
VII.
Frontier Trade
202
A.
Duty Free Shops
202
B.
Free Zones
203
C.
Law on Altanbulag Free Trade Zone
204
VIII.
International Cooperation
204
A.
The World Trade Organization
205
B.
Bilateral Economic Cooperation
205
IX.
Conclusion
206
X.
References
206
ch. 7
Customs Law of Taiwan / Hung Jui-Lung
209
I.
Introduction
209
II.
Customs Clearance Process
210
A.
Overview
210
B.
Declaration
211
C.
Examination
211
D.
Payment of Customs Duties
214
E.
Return of Contraband
214
F.
Customs Clearance Process for Exported Goods
214
III.
Customs Duties
215
A.
Types of Customs Duties
215
B.
Duty-Payers
215
C.
Collection of Customs Duties
215
D.
Tax Exemption
216
E.
Duty Bonding
219
F.
Refund of Customs Duties
222
IV.
Valuation
223
V.
Classification and Tariff Rate
225
VI.
Determination of Country of Origin of Imported Goods
226
A.
Types of Goods to be Distinguished
227
B.
Procedure for Determining Country of Origin
228
VII.
Tariff Rate Quotas
229
VIII.
Special Duties
230
A.
Countervailing Duty
230
B.
Anti-dumping Duty
232
C.
Retaliatory Duty
233
D.
Adjustment to Custom Duties
233
E.
Special Safeguard Measures
234
IX.
Other Import-Related Taxes and Fees
234
A.
Tobacco and Alcohol Tax
234
B.
Commodity Tax
235
C.
Trade Promotion Service Fee
235
D.
Business Tax
236
X.
Intellectual Property Protection
236
A.
Overview
236
B.
Trademark
236
C.
Copyright
238
D.
Patent
239
XI.
Anti-smuggling Measures
239
XII.
Administrative Remedies
241
A.
Remedies under the Customs Act
241
B.
Remedies under the Customs Anti-smuggling Act
241
ch. 8
Taiwan Customs Law / Lin Huan
243
I.
Introduction
243
II.
Basic Structure of Law and Regulations of Customs
244
III.
Regulations of Cargo Import Procedures
245
A.
Legal Sources of Automated Clearance
245
B.
Coordination between Customs Automation and Trade Management
249
C.
The Customs Import Procedures and the Items Coordinated by Relevant Agencies and Institutions
250
D.
Declaration Process of Import Cargo
251
E.
The Category, Code and Applying Scope of the Import Declaration
253
F.
The Release of Shipping Import Cargo and the Operation of Customs
255
G.
Backward Review
255
IV.
Conclusion
256
Appendix I
257
Appendix II
531
Index
543