| Summary: | 碩士 === 淡江大學 === 中國大陸研究所碩士在職專班 === 92 === Customs is a country’s doorway through which in- and out-bound passengers and goods have to pass. It is not only an organization that collects tariffs, protects the economy, prevents smuggling and maintains peace, order and national security, it is also a symbol of a country''s sovereignty. The customs bonding system is a vital part of Customs’ work and vital to economic development and industrial upgrade. With the passage of time and changing situations, the role played by Customs is transforming from a solely financial one into an economic one that includes public service, and the customs bonding system is changing along with this transformation. This thesis focuses on the following points:
I.Outlining the underlying theory of the customs bonding system and its relationship to the tariff system via a historical study of the development of Customs.
II.A comparative study of the customs bonding systems of mainland China and Taiwan, differentiating the mechanisms which are employed by both sides and described by the same Chinese terms, such as bonded warehouses, bonded factories and export processing zones, in the hope that a better model will emerge.
III.An analysis of different customs bonding mechanisms used by each side, such as the science-based industrial parks, logistics centers, and freeports adopted by Taiwan, and the bonded groups and bonded zones used by the mainland. .
IV.An overall review of regulations, laws, the scope of administrative discretion concerning the customs bonding systems on the mainland and Taiwan, and an in-depth study of the two sides’ practice of customs bonding systems, with some recommendations for relevant government agencies.
The different customs bonding systems on the mainland and in Taiwan have been developed against different backgrounds to meet different needs in different times. Now that globalization is gaining momentum around the world and both Taiwan and mainland China have been admitted to the World Trade Organization, they are obliged to cut their tariffs year by year and to dismantle non-trade barriers. Therefore, finding ways to improve their customs bonding systems by taking lessons from each other and developing their own freeport systems should be one of their priorities.
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