论我国跨境电子商务平台的海关法律责任

跨境电子商务平台创造了外贸机会,但也使传统海关管理相对人的责任界限模糊不清。未参与实际交易的跨境电子商务平台承担独立或补充责任已成为国际惯例。2016年海关总署《关于跨境电子商务零售进出口商品有关监管事宜的公告》成为我国关于跨境电子商务平台监管方面最全面系统的法律规范之一,但依然存在义务不明晰和责任承担缺乏上位法的依据等问题。例如跨境电子商务平台的知识产权保护归责原则和发现违规/走私行为的举报义务,有待制定《电子商务法》和修改海关法律规范,引入行政执法合作和纠纷解决合作法理,赋予平台准行政权的管理职权和预裁定的司法职权。

The Legal Liability of Platform of Cross Border E-commerce in China Customs Regulations

Platforms of cross-border e-commerce make it come true that the small and medium-sized enterprises can take part in foreign trade. Meanwhile, they have changed the traditional party patterns subject to the customs and made it ambiguous concerning the liabilities among those parties. Nowadays it is common that platforms bear the independent liabilities or supplementary liabilities in many countries. The Customs Announcement No. 26 in 2016 is one of the most comprehensive provisions on the platform of cross-border e-commerce in China until now. But there are still some obligations of platform inexplicit and lacking of upper law basis. Those duties may be legalized by regulation revising and theory reference.