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The Customs A.T.A. System

Author: WangYuFang
Tutor: HeLi
School: Fudan University
Course: International law
Keywords: Temporary Importation World Customs Organization International Organization Coordination and Cooperation
CLC: F745
Type: Master's thesis
Year: 2011
Downloads: 47
Quote: 0
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Abstract


Temporary importation is a special customs clearance and administrative formality. The legal regulation of it is comprehensive. Besides domestic laws and regulations, the coordination and unification of temporary importation system by means of international conventions and cooperation between international organizations constitutes an important pillar of the regulation mechanism concerning temporary importation. Different from the situation with customs valuation, originality and the harmonization system which are widely discussed by scholars nowadays, our legal circle has not paid much effort to conduct an in-depth research in respect of temporary importation, and few discussion or analysis were made. Given this consideration, I decided to make a detailed study and write this essay on temporary importation.As an integral part of the research in international economic law, the legal research of temporary importation focuses on the subject of international coordination in this field. The research mainly involves the coordination and simplification of the temporary importation systems in various nations by means of international conventions, and cooperation agreements made between World Customs Organization and World Trade Organization or International Chamber of Commerce, and regional economic organizations’ adjustment to the temporary importation systems within the region.This essay is composed of four chapters. The first chapter discusses the basis and relevant legal issues relating to temporary importation. A special section is set aside to analyze the customs guarantee system which is closely connected to temporary importation. The second chapter introduces the coordination and simplification of temporary importation procedure by World Customs Organization, focusing on the regulation of temporary importation formalities by the conventions of World Customs Organization. The third chapter analyzes the coordination and cooperation mechanism between international organizations in terms of temporary importation, and discusses the issue mainly from two angles, international organizations and regional organizations. The fourth chapter compares the temporary importation legal systems in China, European Union and America under the framework of international conventions, identifies their differences and discusses the impact on domestic legislations imposed by international conventions, with a special section dedicated to the comparison of different regulatory systems relating to the temporary importation of transportation vehicles.

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CLC: > Economic > Trade and Economic > International trade > Customs and tariffs
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