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研究生:吳勝楠
研究生(外文):Wu, Sheng Nan
論文名稱:台灣海關實施通關便捷化兼顧查緝走私與反恐—從美國海關之借鏡
論文名稱(外文):A STUDY OF CLEARANCE FACILITATION AND ANTI-SMUGGLING AS WELL AS ANTI-TERRORISM IN TAIWAN CUSTOMS—LESSONS FROM U.S. CBP
指導教授:廖本瑞廖本瑞引用關係
指導教授(外文):Liao, Pen-shui
學位類別:碩士
校院名稱:國立高雄師範大學
系所名稱:英語學系
學門:人文學門
學類:外國語文學類
論文種類:學術論文
畢業學年度:97
語文別:英文
論文頁數:122
中文關鍵詞:貨櫃安全計畫大港倡議海關貿易夥伴反恐方案全球貿易安全與便捷之標準架構優質企業世界關務組織單一窗口自由貿易港區
外文關鍵詞:Container Security Initiative (CSI)Megaports InitiativeCustoms-Trade Partnership Against Terrorism (C-TPAT)WCO SAFEAuthorized Economic Operator (AEO)World Customs OrganizationSingle WindowFree Trade Zone
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海關之職掌過去以課徵關稅及其他主管機關委託徵收之稅捐、執行管制措施及查緝走私為主。從2002年1月17日起美國所實施之貨櫃安全計畫,2002年4月16日起的海關貿易夥伴反恐方案,2003年12月5日實施的24小時電子艙單預先申報制度,2003年的大港倡議,2004年實施的國際港口安全計畫,2006年10月13日美國國會通過的國際港口設施保全法案及2007年的第110次會期國會對恐怖攻擊美國之建議法案(HR1)。另外,2005年6月起世界關務組織所倡導的全球貿易安全與便捷之標準架構及2008年初歐盟開始實施的優質企業等等,在在顯示隨者貿易、經濟乃至政治全球化以後,海關更被賦予維持社會秩序、促進經濟發展,甚至保障國土安全之重責大任,海關所扮演的角色,已由國內延伸至國際,其所肩負的責任日益吃重,可想而知。
以每年二億七千萬個貨櫃量在全世界各港口流通,而百分之九十以上之貨物仰賴貨櫃運輸,進出美國之貿易量百分之九十五以貨櫃方式運輸。從2001年9月11日美國恐怖攻擊事件發生,三千多名無辜百姓死亡及失蹤,美國封鎖港口長達2個月,造成全世界貨櫃無法流通,進、出口貿易停擺,重創全球經濟。而台灣又是一個以出口為導向之國家,輸美之貨櫃無法進入美國港口,台灣也因而苦嘗貿易萎縮。貿易便捷化已是全球共同努力的目標,但隨著恐怖事件仍頻頻發生,貿易便捷必須建構在貿易安全的基礎上乃現今國際共同的體認,故未來政府在制定相關法規時,必須考量便捷與安全合一的發展趨勢。
本論文旨在針對目前台灣海關與美國海關所執行之各項通關及相關管制措施作個概括之敘述,從中了解到現在國際貿易之趨勢,各國海關應積極合作促進貿易便捷並共同打擊走私及恐怖攻擊。從全球供應鏈的觀點而言,海關與業者角色的扮演,已不是管理者與被管理者的關係,而是利害息息相關之夥伴關係,藉由業者的自主管理並與海關合作配合,貿易便捷與安全始能克竟其功。如何確保通關便捷化並兼顧查緝走私與反恐以促進經濟繁榮與發展並確保國土安全,從台灣海關與美國海關相關執行措施可看出,今後台灣海關應走的方向與努力的目標,更希望對本領域有興趣作更進一步研究之學者或同事,有所助益。
Customs administration used to mainly levy customs duty, collect taxes, enforce control measure entrusted by other competent agencies and counter smuggling. The U.S. Customs and Border Protection (CBP) started to implement Container Security Initiative on January 17, 2002 and then implemented the program of Megaports Initiative in 2003, enforced International Port Security Program (ISPS) in 2004, passed the Security and Accountability for Every Port Act of 2006 (or SAFE Port Act) as well as Implemented Recommendation Commission Act of 2007 on 110th Congress session. Besides, the World Customs Organization (WCO) advocated the SAFE Framework in June, 2005 and European Union (EU) implemented Authorized Economic Operator (AEO) in January, 2008. It appears that, with the development of globalization of trade, economics and politics, Customs administration also shoulders the responsibilities of maintaining social order, promoting economic development and even safeguarding the national security. It is obvious that Customs administration plays a more important role on performing duties from region, nation to internationalization.
Nearly 270 million cargo containers are transported between world seaports each year. Approximately 90% of the world’s cargo is moved by containers and 95% of trade in the U.S. is through containerized transportation. In the wake of 911 terrorist attacks in 2001, more than three thousands innocent civilians were dead or missing. The seaports were blocked for two months, which resulted in the blockage of containerized traffic and stagnation of import and export trade. The global economics suffered heavy losses. As an export-oriented country, containers exported from Taiwan could not enter into the U.S. Consequently, Taiwan experienced the economic recession. Trade facilitation has been a determined pledge. But with the ongoing terrorist incidents happening again and again, trade facilitation must be based on trade security, which is a common recognition. Therefore, when developing the related rules and regulations, the government has to take facilitation and safety into consideration simultaneously.
The thesis aims to describe related customs clearance and control measures in a whole picture between Taiwan and U.S Customs, in which we can understand the trend of global trade. All Customs administrations around the world should actively collaborate to advocate trade facilitation and cooperatively counter smuggling and terrorist attacks. In terms of global supply chain, the role played between Customs and the trade is no loner the supervisor and the servant but closely related partners, in which gain and lose are shared together. With self-policing by the trade and cooperation with Customs, the trade facilitation and security can reach the goal once and for all. It shows, from the thesis, how Customs administration should engage in and endeavor to ensure clearance facilitation and counter smuggling as well as safeguard national security. The writer hopes the thesis can offer assistance to more scholars and colleagues who are interested in the field.
TABLE OF CONTENTS
Page
CHAPTER ONE INTRODUCTION……………………………………………...1
1.1 Introduction to This Study……………………………………………………………………..1
1.1.1 Motivation and Purpose of This Study……………………………………………………1
1.1.2 Methodology………………………………………………………………………………3
1.1.3 Limitations of This Study…………………………………………………………………3
1.1.4 Definition of Terms……………………………………………………………………….3
1.1.5 Literature Review………………………………………………………………………13
1.1.6 A Pioneering Thesis to Describe Enforced Measures in Both
Taiwan Customs and U.S. CBP…………………………..……………………………...17
CHAPTER TWO CUSTOMS CLEARANCE FACILITATION 18
2.1 Customs Clearance Facilitation in U.S. CBP………………………………………………...18
2.1.1 Organization……………………………………………………………………………..18
2.1.2 Mission and Function……………………………………………………………………19
2.1.3 Facilitated Clearance Measures………………………………………………………….20
2.1.3.1 Customs Rulings Online Search System………………………………………………20
2.1.3.2 Customs-Trade Partnership Against Terrorism (C-TPAT)……………………………..21
2.1.3.3 Free Trade Zone (FTZ)………………………………………………………………...22
2.1.3.4 Free Trade Agreement (FTA)………………………………………………………….23
2.1.3.5 ATA Carnet……………………………………………………………………………24
2.1.4 Future Vision…………………………………………………………………………….25
2.2 Customs Clearance Facilitation in Taiwan Customs……………………………………….26
2.2.1 Organization……………………………………………………………………………..26
2.2.2 Mission and Function……………………………………………………………………27
2.2.3 Facilitated Clearance Measures…………………………………………………………30
2.2.3.1 Advance Ruling on Tariff Classification of Imports……………………………….31
2.2.3.2 Strategic Alliance…………………………………………………………………..32
2.2.3.3 Free Trade Zone (FTZ)……………………………………………………………..33
2.2.3.4 Free Trade Agreement (FTA)……………………………………………………….33
2.2.3.5 ATA Carnet…………………………………………………………………………36
2.2.4 Future Vision……………………………………………………………………………37
2.2.4.1 Authorized Economic Operators (AEO)…………………………………………..37
2.2.4.2 Single Window…………………………………………………………………….38
2.3 Facilitation-Oriented Clearance System…………………………………………………….41
CHAPTER THREE ANTI-SMUGGLING MEASURES…………..42
3.1 Anti-Smuggling Measures in U.S. CBP…………………………………………………….42
3.1.1 Shipment Security……………………………………………………………………….42
3.1.2 Risk Management………………………………………………………………………..43
3.1.2.1 24-Hour Rule……………………………………………………………………….44
3.1.2.2 Customs-Trade Partnership Against Terrorism (C-TPAT)………………………….46
3.1.3 Information Exchange…………………………………………………………………..47
3.1.4 International Cooperation……………………………………………………………….47
3.1.4.1 Export Control System……………………………………………………………48
3.1.4.2 Intellectual Property Rights Protection……………………………………………..50
3.2 Anti-Smuggling Measures in Taiwan Customs………………………………………………51
3.2.1 Shipment Security……………………………………………………………………..52
3.2.2 Risk Management………………………………………………………………………..54
3.2.3 Information Exchange…………………………………………………………………54
3.2.4 International Cooperation………………………………………………………………..54
3.2.4.1 Export Control System—Strategic High-Tech Commodity (SHTC)………………55
3.2.4.2 Intellectual Property Right Protection……………………………………………..56
3.3 Anti-Smuggling Measure to Reinforce Duty Collection and Economic
and Social Order…………………………………………………………………….……….57
CHAPTER FOUR ANTI-TERRORISM MEASURES…………….58
4.1 Anti-terrorism Measures in U.S. CBP………………………………………………………..58
4.1.1 Container Security Initiative (CSI)………………………………………………………59
4.1.2 Customs-Trade Partnership Against Terrorism (C-TPAT)………………………………63
4.1.3 24-Hour Rule……………………………………………………………………………67
4.1.4 Megaports Initiative…………………………………………………………………….68
4.1.5 Free and Secure Trade (FAST)………………………………………………………….74
4.1.6 Operation Safe Commerce (OSC)………………………………………………………74
4.1.7 Smart and Secure Tradelanes (SST)……………………………………………………75
4.2 Anti-terrorism Measures in Taiwan Customs………………………………………………...75
4.2.1 Container Security Initiative (CSI)………………………………………………………78
4.2.2 Megaports Initiative……………………………………………………………………..80
4.2.3 Strategic High-Tech Commodities (SHTC)……………………………………………..84
4.2.4 SAFE Framework of Standards…………………………………………………………84
4.2.4.1 Objectives and Principles of the SAFE Framework…………………………………86
4.2.4.2 Four Core Elements of the SAFE Framework……………………………………….87
4.2.4.3 Two Pillars of the SAFE Framework………………………………………………..87
4.2.4.3.1 Pillar 1–Customs-to-Customs Standards……………………………………….88
4.2.4.3.2 Pillar 2–Customs-to-Business Standards……………………………………….91
4.2.4.3.3 Pillar 3–Customs Cooperation with Other National, Regional and
International Governmental Organizations…………………………………………92
4.2.4.4 Authorized Economic Operators…………………………………………………….93
4.2.4.4.1 Conditions and Requirements for Customs and
the Authorized Economic Operator…………..…………………………………. 93
4.2.4.4.2 Benefits for the Authorized Economic Operator………………………………….95
4.2.4.4.3 Validation and Authorization Procedures……………………………………….95
4.2.4.5 General Control Measures (World Customs Organization, 2007)……………………96
4.2.4.5.1 Risk Assessment…………………………………………………………………96
4.2.4.5.2 Control at Departure…………………………………………………………….97
4.2.4.5.3 Sealing…………………………………………………………………………..98
4.2.4.5.4 Unique Consignment Reference…………………………………………………98
4.2.4.5.5 Mutual Recognition……………………………………………………………99
4.3 Relationship between C-TPAT and SAFE Framework and
Other International Initiatives……………………………………………………………….101
4.4 An Inevitable Link to Safeguard Border Security………………………………………….101
CHAPTER FIVE CONCLUSION…………………………………103
5.1 Implementing Paperless Channel 2 (C2) Declaration……………………………………..104
5.2 Authorizing NII into an Effective Inspection……………………………….………………105
5.3 Replacing Escort with NII or Advanced Technology and Monitor System ………………106
5.4 Enforcing Electronic Advance Declaration Rule on Cargo Manifest……………………….107
REFERENCES………………………………………………………...109
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