A Comparative Study On Customs Systems Of Taiwan And Mainland China

• Main Authors: MAO LEE, 李茂
• Other Authors: JIANN-JONG GUO
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/12510628221112709232

碩士 === 淡江大學 === 大陸研究所碩士在職專班 === 90 === Title of Thesis: A Study on the Comparison of Customs Systems Between Taiwan and Mainland China Total pages：304 Name of Institute: Extension Education of Master Degree, Graduate Institute of Mainland China Affairs, Tamkang University Graduate Date: The 2nd Semester, Academic year 2001 Degree Conferred: Master Degree Name of Student: Lee Mao Name of Advisor: Jiann-Jong Guo ABSTRACT: The Customs systems for both sides of Taiwan Strait have their diversities as well as their similarities; because of, for one reason, the 53 years of separation and different economic systems undertaken thereof, the other reason, the customs transformations taken by both parties in bid of applying for WTO admission in recent years. The motivation and objection of my study is to look into issues such as what systems remained to be reformed after both sides entering the WTO and the possible influence for those reforms to the community. With reference to relevant books available from both sides as well as rules and regulations of WTO, WCO and Kyoto Convention, I studied and compared the similarities and differences of Customs Systems and the influence of transformations accompanied with the WTO entry and come to the following key findings: 1. Mainland Chinese Customs officers are entitled to the power of Judicial Police, while our customs officers aren’t. This situation poses negative influence on our preventive performance. In order to improve our preventive capabilities, the Taiwan Customs Administration may consider applying to the competent authority for the conferment of Judicial Police Authority. 2. Mainland Chinese Customs Administration has four institutes responsible for the training of customs officers, while Taiwan Customs doesn’t. To better educate our customs officers as well as improve their skills, Taiwan Customs Administration may consider adopting this system. 3. In comparison, the Taiwan Customs Administration is superior in some categories, such as clearance system, supervision & control system as well as customs valuation system, etc. 4. Taiwan Customs is the only Customs Administration in the world that is still in charge of aid supply and management for lighthouses. This system needs to be changed because lighthouses management is completely different from other main operations of customs. Therefore, it should be transferred to Ministry of Transportation and Communication for supervision. 5. Although most of Taiwan customs systems are compliant with the WTO regulations, some of them still needs to be reviewed and changed in order to better cope with the international rules. However, on the other hand, in terms of Customs System transformation, the mainland Chinese Customs Administration still has a long way to go. Many of their customs systems were not set up in accordance with the WTO, WCO and Kyoto Conventions regulations and need to be revised accordingly. As a result, regulations revision and customs officers re-training become critical for mainland Chinese Customs. In other word, the influence of the WTO entry for Mainland Chinese Customs is greater than that of Taiwan Customs. By conclusion, I will study more on issues regarding origin identification, anti-dumping duty, countervailing duty, border control of intellectual property right, logistics center cargo clearance and new round of trade talk, etc. in the future if time permits. Besides, I also instead to do research on the influence of Customs transformation as well as possible policies changing of the government to complete my study on the comparison of customs systems between Taiwan and Mainland China.