Customs law of East Asia:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law Internat.
c 2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXXVII, 555 S. |
| ISBN: | 9789041133342 9041133348 |
Internformat
MARC
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| 020 | |a 9041133348 |c acidfree paper |9 90-411-3334-8 | ||
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| 245 | 1 | 0 | |a Customs law of East Asia |c ed. by Chia-Jui Cheng |
| 264 | 1 | |a Alphen aan den Rijn |b Kluwer Law Internat. |c c 2010 | |
| 300 | |a XXXVII, 555 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Customs administration |x Law and legislation |z East Asia | |
| 650 | 4 | |a Tariff |x Law and legislation |z East Asia | |
| 651 | 4 | |a Ostasien | |
| 700 | 1 | |a Cheng, Chia-Jui |e Sonstige |4 oth | |
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| adam_text | IMAGE 1
SUMMARY OF CONTENTS
LIST OF CONTRIBUTORS LIST OF ABBREVIATIONS
PREFACE
LIST OF CASES
LIST OF LEGISLATIONS
LIST OF INTERNATIONAL CONVENTIONS, TREATY AGREEMENTS, AND OTHER
INSTRUMENTS
INTRODUCTION
CHAPTER 1 THE SOURCES OF NATIONAL CUSTOMS LAW IN EAST ASIAN COUNTRIES
CHIA-JUI CHENG
CHAPTER 2 CUSTOMS LAW OF THE PEOPLE S REPUBLIC OF CHINA ZHANG HONG.
CHUNRUI WANG & XIAOJIE LIN
CHAPTER 3 CUSTOMS LAW OF HONG KONG WANG GUIGUO
V
XXI
XXIII
XXV
XXVII
XXXIII
1
7
39
95
IMAGE 2
SUMMARY OF CONTENTS
CHAPTER 4 CUSTOMS LAW OF JAPAN YUKA FUKUNAGA
117
CHAPTER 5 PRIMER ON KOREAN CUSTOMS LAW YOUNGJIN JUNG, DONG SAO KIM & UN
SANG JUNG
165
CHAPTER 6 MONGOLIAN CUSTOMS LAW DAVID C. BUXBAUM & TSOLMON SHAR
183
CHAPTER 7 U TOM LAW OF TAIWAN TSAI ERIC & HUNG JUI-LUNG
209
CHAPTER 8 TAIWAN CUSTOMS LAW LIN HUAN
243
APPENDIX I
257
APPENDIX II
531
INDEX
543
IMAGE 3
TABLE OF CONTENTS
LIST OF CONTRIBUTORS LIST OF ABBREVIATIONS
PREFACE
LIST OF CASES
LIST OF LEGISLATIONS
LIST OF INTERNATIONAL CONVENTIONS, TREATY AGREEMENTS, AND OTHER
INSTRUMENTS
INTRODUCTION
CHAPTER 1 THE SOURCES OF NATIONAL CUSTOMS LAW IN EAST ASIAN COUNTRIES
CHIA-JUI CHENG
I. II.
INTRODUCTION A CONCEPTUAL APPROACH TO CUSTOMS LAW AND INTERNATIONAL
CUSTOMS LAW THE SOURCES OF INTERNATIONAL LEGAL ORDER A. INTERNATIONAL
TREATIES
1. MULTILATERAL TREATIES AT THE UNIVERSAL LEVEL 2. MULTILATERAL TREATIES
AT THE INTER-REGIONAL LEVEL 3. MULTILATERAL TREATIES AT THE REGIONAL
LEVEL 4. MULTILATERAL TREATIES AT THE SUB-REGIONAL LEVEL
5. BILATERAL TREATIES
III.
V
XXI
XXIII
XXV
XXVII
XXXIII
1
7
7
8
12 13 13 15 20
21 21
IMAGE 4
TABLE OF CONTENTS
IV.
B. GENERAL PRINCIPLES OF LAW C. JUDICIAL DECISIONS THE SOURCES OF
INTERNAL LEGAL ORDER A. CONSTITUTIONAL LAW
B. LEGISLATION C. DELEGATED LEGISLATION D. CUSTOMARY LAW E. JUDICIAL
DECISIONS F. GENERAL PRINCIPLES OF LAW CONCLUSION
28 29 30 30 31 32 33 33 36
37
V.
HAPTER 2 U TOM LAW OF THE PEOPLE S REPUBLIC OF CHINA ZHANG HONG, CHUNRUI
WANG & XIAOJIE LIN 39
PART 1. 1. II. III. IV.
1.
39 39 40 40 44 45
45 46
A.
C.
2. 3. 4.
B. 1. 2. 3. 4.
5.
6.
I
46 46 46 46
47 48 49 49
50 50 50 50
51
51 5] 52 52 52
XII
IMAGE 5
TABLE OF CONTENTS
3. APPLYING FOR CERTIFICATION COPIES OF THE DECLARATION FORM OR OTHER
CERTIFICATES CLEARANCE FORMALITIES FOR SPECIAL IMPORTED AND EXPORTED
GOODS
A. CLEARANCE FORMALITIES FOR BONDED GOODS UNDER PROCESSING TRADE
PROCEDURE 1. PUTTING ON RECORD FOR GOODS UNDER PROCESSING TRADE
PROCEDURE 2. IMPORT AND EXPORT CLEARANCE FOR GOODS UNDER
PROCESSING TRADE PROCEDURE 3. CUSTOMS SUPERVISION DURING THE PROCESSING
OPERATION B. BONDED OPERATIONS AND CLEARANCE FORMALITIES
FOR IMPORTED AND EXPORTED GOODS INVOLVED IN SUCH OPERATIONS C. BONDED
AREAS AND CLEARANCE FORMALITIES FOR THE GOODS ENTERING OR LEAVING SUCH
AREAS
D. IMPORT AND EXPORT CLEARANCE FORMALITIES FOR CUSTOMS TRANSIT GOODS E.
CLEARANCE FORMALITIES FOR TEMPORARILY ADMITTED IMPORTED OR EXPORTED
GOODS PART 3. UNITS TO MAKE DECLARATIONS TO CUSTOMS
I. REGISTRATION OF THE CONSIGNEE OF IMPORTED GOODS AND THE CONSIGNOR OF
EXPORTED GOODS II. THE REGISTRATION OF A CUSTOMS BROKERAGE SERVICE III.
REGISTRATION OF UNITS PROVISIONALLY GOING THROUGH CUSTOMS
CLEARANCE
IV. DECLARATION BUSINESS CONDUCTED BY UNITS THAT ARE ABLE TO MAKE
CUSTOMS DECLARATIONS V. THE REGISTRATION OF CUSTOMS BROKERS PART 4.
IMPORT DUTIES, TAXES AND FEES
1. GENERAL DUTIES
A. THE COLLECTION OF IMPORT AND EXPORT DUTIES 1. THE FIRST STEP A. GOODS
CLASSIFICATION B. APPLICATION OF DUTY RATES
C. DETERMINATION OF COMPUTATION METHOD FOR THE DUTY PAYABLE 2. THE
SECOND STEP A. COMPUTATION OF THE DUTIES
B. APPLICATION OF CURRENCY AND EXCHANGE RATE C. TIME LIMIT FOR DUTY
PAYMENT B. THE TAXES COLLECTED BY THE CUSTOMS ON BEHALF ON THE STAGE OF
IMPORTATION C. FEES
II.
53
53
53
53
54
55
55
56
58
58 59
60 60
62
63 63 65 65 65
65 65 66
67 67 68 68 68
69 70
XIII
IMAGE 6
TABLE OF CONTENTS
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
ILL. 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
PART 5. RULES OF ORIGIN AND MARKING 75
L. RULES OF ORIGIN 75
11. 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
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
PART 6. INTELLECTUAL PROPERTY PROTECTIONS 80
I. OVERVIEW 80 II. THE PROCEDURES OF CUSTOMS PROTECTION FOR IPR 81 A.
RECORDATION OF IPR 81 B.
83 85
III. 85
PART 7. 86
I. 86 II. 87
88 88 89 89 89 91 91 92 92
XIV
IMAGE 7
TABLE OF CONTENTS
CHAPTER 3 CUSTOMS LAW OF HONG KONG WANG GUIGUO
95
I. THE CUSTOMS SYSTEM
II. DUTIABLE COMMODITIES III. IMPORT AND EXPORT CONTROL IV.
INTERNATIONAL COOPERATION AND THE WTO V. INTELLECTUAL PROPERTY AND TRADE
VI. CEPA AND THE CUSTOMS LAW
96 97 100 104 111 114
CHAPTER 4 CUSTOMS LAW OF JAPAN 117
YUKA FUKUNAGA
PART 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 ILL.
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
PART 2 TRADE REMEDIES 140
1. 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
XV
IMAGE 8
TABLE OF CONTENTS
CHAPTER 5 PRIMER ON KOREAN CUSTOMS LAW YOUNGJIN JUNG, DONG SOO KIM & UN
SANG JUNG
1. CUSTOMS CLEARANCE PROCESS A. OVERVIEW OF CUSTOMS CLEARANCE PROCESS 1.
IMPORTATION REPORTING 2. CONCEPTS OF EXPORTATION, IMPORTATION, AND
RETURN
B. IMPORTATION 1. PRE-SHIPMENT CHECKING 2. IMPORTATION PROCESS A.
GENERAL CUSTOMS CLEARANCE PROCESS
I. INSPECTION II. BONDED TRANSPORTATION
III. BONDED AREA
B. SIMPLIFIED CUSTOMS CLEARANCE PROCESS
II. RELIEF FROM CUSTOMS DUTY AND INSTALMENT PAYMENTS A. OVERVIEW B. ITEM
ELIGIBLE FOR RELIEF FROM CUSTOMS DUTY ITEM ELIGIBLE FOR INSTALMENT
PAYMENTS
U TOMS DUTY RATE AT THE TIME OF IMPORTATION REPORTING 1. BASE RATE 2. 3.
4. III.
IV.
MPUTED VALUE METHOD
VI.
VII. VIII.
IX
B.
XVI
BY CUSTOMS AUTHORITY
165
165 165 166 166
166 166 167 167 167 167 167 167 168 168 168 169 169 169
169 169 170
170 170 171 171
171 172 172 172 172
173 173 173 173 174 175 175
175 176 176 176
IMAGE 9
TABLE OF CONTENTS
C. NEXUS BETWEEN THE CUSTOMS DUTIES AND COMMODITY CLASSIFICATION 176
D. ADVANCE COMMODITY CLASSIFICATION REVIEW 177
X. TAXPAYERS RIGHTS AND ADMINISTRATIVE RELIEF 177
XL. 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
CHAPTER 6 MONGOLIAN CUSTOMS LAW DAVID C. BUXBAUM & 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 201I
XVLL
IMAGE 10
TABLE OF CONTENTS
VII. FRONTIER TRADE A. DUTY FREE SHOPS B. FREE ZONES C. LAW ON
ALTANBULAG FREE TRADE ZONE VILI. INTERNATIONAL COOPERATION
A. THE WORLD TRADE ORGANIZATION B. BILATERAL ECONOMIC COOPERATION LX.
CONCLUSION X. REFERENCES
202 202 203 204 204 205 205
206 206
CHAPTER 7 CUSTOMS LAW OF TAIWAN TSAI ERIC & HUNG JUI-LUNG 209
I. INTRODUCTION
II. CUSTOMS CLEARANCE PROCESS A. OVERVIEW B. DECLARATION C. EXAMINATION
D. PAYMENT OF CUSTOMS DUTIES RETURN OF CONTRABAND CUSTOMS CLEARANCE
PROCESS FOR EXPORTED GOODS ILL. CUSTOMS DUTIES
A. TYPES OF CUSTOMS DUTIES B. DUTY-PAYERS COLLECTION OF CUSTOMS DUTIES
TAX EXEMPTION
DUTY BONDING REFUND F CU TOMS DUTIES IV. V. VI. DETERMINATION
A. TYPE OF B. PR
209 210 210 211
211 214 214 214
215 215 215
215 216 219 222
223 225 226 227 228
229 230 230 232 233 233 234 234
234 235
VII. VIII.
IX.
XVIII
IMAGE 11
TABLE OF CONTENTS
C. TRADE PROMOTION SERVICE FEE D. BUSINESS TAX X. INTELLECTUAL PROPERTY
PROTECTION A. OVERVIEW
B. TRADEMARK C. COPYRIGHT D. PATENT XL. ANTI-SMUGGLING MEASURES
XII. ADMINISTRATIVE REMEDIES A. REMEDIES UNDER THE CUSTOMS ACT B.
REMEDIES UNDER THE CUSTOMS ANTI-SMUGGLING ACT
235 236 236 236 236 238 239 239 241 241 241
CHAPTER 8 TAIWAN CUSTOMS LAW LIN HUAN
243
I. INTRODUCTION 243
II. BASIC STRUCTURE OF LAW AND REGULATIONS OF CUSTOMS 244
ILL. 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
XIX
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| spelling | Customs law of East Asia ed. by Chia-Jui Cheng Alphen aan den Rijn Kluwer Law Internat. c 2010 XXXVII, 555 S. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Recht Customs administration Law and legislation East Asia Tariff Law and legislation East Asia Ostasien Cheng, Chia-Jui Sonstige oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024379362&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Customs law of East Asia Recht Customs administration Law and legislation East Asia Tariff Law and legislation East Asia |
| title | Customs law of East Asia |
| title_auth | Customs law of East Asia |
| title_exact_search | Customs law of East Asia |
| title_full | Customs law of East Asia ed. by Chia-Jui Cheng |
| title_fullStr | Customs law of East Asia ed. by Chia-Jui Cheng |
| title_full_unstemmed | Customs law of East Asia ed. by Chia-Jui Cheng |
| title_short | Customs law of East Asia |
| title_sort | customs law of east asia |
| topic | Recht Customs administration Law and legislation East Asia Tariff Law and legislation East Asia |
| topic_facet | Recht Customs administration Law and legislation East Asia Tariff Law and legislation East Asia Ostasien |
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