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Title: 國際貿易規範對我國關稅法制及其行政救濟影響之研究
A Study on the impact of International Trade Law to Taiwan Tariff System and its Remedies.
Authors: Ren-Kai Xiao
Contributors: NTOU:Institute of the Law of the Sea
Keywords: 關稅;世界貿易組織;世界關務組織;行政救濟;暫時性權利保護
Tariff;World Trade Organization;World Customs Organization;Administrative Remedy;Temporary Remedy
Date: 2015
Issue Date: 2017-05-22T07:58:51Z
Abstract: 海關係以查緝貨物與徵收關稅為其主要業務,查緝係對規避檢查、偷漏關稅 或逃避管制採取必要措施。關稅係對進出國境貨物課徵之稅捐,以從價稅(Ad Valorem Duty)為主要之課徵方式,海關職責在國家經貿發展上扮演重要角色。 臺灣作為WTO 會員,藉此擴大其自由貿易範圍,並承擔其WTO 會員之義 務。而WTO 之會員,皆應遵守DSB 裁決或報告書之決定而制定或修正相關的 內國法規,以符合WTO 之自由貿易規範體制。臺灣雖非世界關務組織之成員, 但「世界關務組織」之關稅估價制度已被納入為WTO 規範,故仍有其適用義務。 然而,國際經貿規範非得以直接視為有法拘束力之內國法規範,我國係以立 法程序,將國際經貿法律規範轉化為內國法,進而受到國際法之拘束。 本文以現行海關實務及行政法院之判決檢視關稅案件,以期檢討關稅法制及 實務缺失,而符合WTO 之國際規範,減少貿易障礙,提昇產業競爭。
The objections of Customs are cargo examination and tariff levying. The purpose of cargo examination is to curb dodging inspection or related restrained regulations. Tariff is a taxation that a government collects on inbound or outbound goods. With regard to the collecting of tariff, Ad Valorem Duty is the vital means. The Customs duties, which is the institution performing this function, plays a major role in national financial and economic development As a WTO Member. Taiwan expanded its range of free trade. At the same time, it also assumes the obligations of membership. All Members of WTO are obligated to obey either the awards or the reports of DSB, even if the members have to draw up or revise their domestic laws. Although Taiwan is not a member of the World Customs Organization, but the customs valuation of “World Customs Organization” has been adopted by WTO regulations. It still has its applicable obligations. However, International Trade law is not directly applicable in a domestic legal system We have transferred laws of International Trade Law into national laws. Thus binding by international law. In This thesis, we examine current Customs practices and Administrative Court Remedies of Tariff Cases. Review the tariff laws and practices. Compliance with the WTO international trade law, to reduce trade barriers, improve industrial competitiveness
Appears in Collections:[Institute of the Law of the Sea] Dissertations and Theses

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