“进出口货物收发货人”引发的认知偏差和解决途径

摘要

As basic concept of Customs Law,the consignor or consignee of import and export is liable for lodging truthful declaration to Customs and entitled to statutory rights, and subj ect to legal responsibility for their conducts.However,due to the imperfect Customs rules and regulations,unclear definitions of consignor and consignee and the inconsistency be-tween the definitions of Customs laws and those of rules of international trade and other agen-cies,there emerge misunderstandings on what consignor or consignee is and disputes on whether a specific entity should enj oy special rights,perform certain legal duties or even as-sume legal accountability.Thus it is necessary for Customs Law to clarify and specify the defi-nitions of consignor and consignee to ensure the uniformity of regulations in Customs,elimi-nate the conflicts with rules on international trade and of other agencies and as a result avoid the unnecessary misunderstandings of administrative counterparts.%进出口货物收发货人是海关法的基础性概念。在海关法中，收发货人负有如实申报的法律义务，享受法定权利，承担相应的法律责任。由于海关法律规定的不完善，其概念和定义不够科学，并且与国际贸易规则和国内其他部门法的规定不一致，导致一些人对何为海关法的进出口货物收发货人产生认知偏差，进而产生了特定主体可否享受特定权利、是否应当履行特定义务甚至是否承担法律责任的争议。因此，有必要在《海关法》中明确和厘清进出口货物收发货人的概念和定义，使海关法律规定内部协调一致，消除与国际贸易规则和国内其他部门法的冲突，避免行政相对人产生不必要的认知偏差。