摘 要
“打包通关”特指在我国进出口贸易中的一种特殊的通关方式。这种方式为广大海外华人和国内中小企业提供了便捷的服务，同时也为不法分子进行走私提供了机会。作为一种通关运作模式，能够存在二十余年并沿用至今，无疑有其存在的价值和生命力，应该说改革开放的大环境为其产生提供了丰富的土壤，国家经济体制改革为其成长提供了充足的养料，不可否认，海关管理的不完善也为其提供了机会。面对这种模式的弊端，种种非议四起，试图扼杀这种通关模式，但是，应该充分肯定绝大多数进出口商家是遵纪守法的，心怀叵测者毕竟是少数。因此，笔者认为不能因噎废食，而应趋利避害。如何更好地利用和规范“打包通关”这把双刃剑，本文将在深入分析研究的基础上，提出解决问题的建设性意见。
关键词：进出口贸易 打包通关 海关 报关
A study of “customs clearance package” in our country’s import and export
ABSTRACT
“Customs clearance package” refers in particular to a special method of clearing customs in our country’s import and export trade. This method provides an easy access for clearing customs for overseas Chinese and domestic small businesses. At the same time, it also provides an opportunity for some lawbreakers to do smuggling. As a method of clearing the customs, which has survived for more than 20 years and is still being used today, there is no doubt that “customs clearance package” has proved its value. The reforming and opening policy which started more than three decades ago has served as rich soil for the emerging of “customs clearance package”. Also, the economic system reform of our country has provided nutrition for its growth. Lack of customs inspection has played a role as well. When facing the short comings of this special customs clearing method, there are blames and some people want to call it off. However, we have to admit that most of the import and export businesses are obeying the law and those lawbreakers are minorities. Thus, I think we should not repeal “customs clearance package” only due to its short comings, instead we should figure out a way to let it better serve our economic activities without causing troubles. This paper will be based on a deep analysis and study of “customs clearance package” to figure out how to better utilize and standardize this double edge sword, and to suggest solutions to the problems and provide constructive advice on “customs clearance package”.
Keywords：import and export trade “customs clearance package” customs customs clearance
