报关审批的最优模式

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国际报关协会同盟认为,海关与私人部门在报关行审批问题上存在着严重的利益冲突。为此,该同盟进行了一个调查,并提出了海关及有关组织对报关行业进行审批的“最优实践模式”建议。

关于报关行执业范围该协会建议:①经营者只能通过报关行作为第三方办理海关事务;②经营者若以自己名义办理海关事务,则必须具备与报关行同样水准的专业知识;③获得审批的报关行必须管理和监督其履行通关与会计职能的人员的工作。

申请报关行审批的个人、企业,至少要有一合伙人或者公司中至少要有一名管理人员必须具备下列条件:①是相关立法所在地的公民或者永久性居民;②达到规定的法定年龄;③提供相关工作记录证明,最低的经验要求通常是从事报关行业3到5年的工作经历,或者按照法律法规的要求,参加完整的培训课程;④顺利通过许可考试或者相当于许可考试的程序;⑤通过信用记录的审查;⑥在进出口事务中无严重违法行为。

从事报关行业的商事企业还必须提供相关财务报表,证明其财务稳定。此外,为保证能够代经营者支付相关费用,报关行必须按照法律法规的要求提供财务担保或者保证金。

申请者一旦取得报关行业资格后,应遵循下列原则:①为了保护客户的利益,应建立国家层面的报关行业执业标准;②报关行业所需的知识和技能最好能通过持续的行业内专业发展来获取并提高,可以包括报关协会举办的课程、研讨会及企业内部培训活动,以及被认可的国家教育机构提供的高等教育;③报关行必须表现出持续的财务稳定;④报关行必须展现出高水平的海关合规性;⑤应该可以通过广泛渠道获得报关培训,包括网络学习机会;⑥暂停或终止报关业务应提出申请,只有申请过程完成后,才可以采取暂停和终止的行为。

Best Practices Model for Licensing Customs Brokers

TheIFCBA ‘Best Practices’ document addresses what has been a major gap betweencustoms administrations and the private sector on a matter of important mutual interest, the licensing of customs brokers. Therefore, the IFCBA make a survey and create best practices recommendations on this issue.

IFCBA recommendations regarding customs brokers’ scope of practice include the following: Economic operators can use only customs brokers as third parties to transact business with Customs.Economic operators acting on their own behalf to transact business with Customs must meet the same knowledge standard as customs brokers. Licensed customs brokers may direct and supervise the work of employees performing the release and accounting functions.

The best practices model recommends that: an individual, or at least one partner of a partnership, or at least one officer of a corporation, applying for a customs brokerage license must be a citizen or permanent resident where such legislation exists

- have reached the legislated age of majority

- provide records demonstrating a) the minimum experience requirements, usually 3-5 years in a customs brokerage environment, or b) thesuccessfulcompletionofatrainingprogramasrequiredbylegislation or regulation

- have succeeded in a licensing examination or equivalent procedure

- pass a credit history check

- have no violations of a serious nature related to imports/exports.

It is also stated that business entities operating as customs brokers must provide evidence of financial stability .Additionally, in cases where payment is made on behalf of an economic operator, the customs broker must provide a financial guarantee or security deposit in accordance with legislated or regulated requirements.

Once licensed, the following principles should apply:

In order to protect the client’s interests, customs brokers should establish standards of professional practice on national basis.

The knowledge and skills required in customs brokerage are best acquired anddeveloped through ongoingprofessionaldevelopment within the industry, andcan include courses, seminars and events provided by customs brokerage associations as well as corporatein-house training, informal on-the-job training activities, and tertiary education at recognized national educational institutions.

Customs brokers must demonstrate continued financial stability.

Customs brokers must demonstrate high levels of Customs compliance.

Customs brokerage training, including e-learning, should be widely available.

Suspension or cancellation of a customs broker license must be subject to appeal. Neither suspensionnorcancellationshouldtakeplaceuntilfinalizationoftheappealprocess.

作者 : Carol West 国际报关协会同盟秘书 加拿大海关经纪人协会主席 世界海关组织私人部门咨询小组主席