一、前言

隨著世界多極化、經濟全球化深入發展，生產要素全球流動，跨境供應鏈、產業鏈、價值鏈加速整合，各國（地區）的貿易往來、人員往來、利益關系更加緊密，規模經濟效應不斷增強。

歐盟是中國的第一大貿易伙伴，中歐雙方貿易關系日益密切，了解歐盟海關的法律制度，促進雙方海關手續協調與對接，無論對于海關還是企業都很有意義。

《歐盟海關法典》及其配套法規于2016 年5 月正式實施。新的歐盟海關法以實現海關完全無紙化、電子化為目標，努力實現歐盟成員在海關執法方面更高的協調性、統一性和操作性，增加了對經認證經營者(AEO) 制度的規定，是一部反映現代海關發展規律和特點、具有區域代表性的法律，值得我們深入研究與學習。

歐盟委員會是歐盟憲法性條約（《里斯本條約》）中規定的與歐洲議會、歐盟法院并列的七大法定機構之一，是整個歐盟的執行機構，負責起草歐盟法規，實施歐盟條約、法規和理事會決定、向理事會提出立法動議并監督其執行情況；代表歐盟負責對外聯系及經貿談判，對外派駐使團等，其由每個成員國選派一名委員組成。

歐盟委員會下設稅務與海關總司，負責對內協調管理歐盟27國的海關事務，對外統一代表歐盟27國參與國際海關事務。歐委會稅務與海關總司又下設海關、間接稅、直接稅、海關與稅收政策的數字交付、國際與一般事務5個司。歐盟委員會在海關領域方面的職權包括制訂并通過授權法案與執行法案等，例如當前歐盟正在實施的《歐盟海關法典》的授權法案和執行法案。

關于貨物通關的標準申報與簡化申報，是廣大從事國際物流業務的企業經常面臨的現實問題，筆者現將《歐盟海關法典》相關規定的英文原文及中文譯文分享如下。

二、貨物標準申報與簡化申報

CHAPTER 2

Placinggoods under a customs procedure

第二章 貨物辦理海關監管程序

Section1

General provisions

第一節 一般規定

Article 158

Customs declaration ofgoods and customs supervision of Union goods

第158條 貨物的海關申報及歐盟貨物的海關監管

1.All goods intended to be placed under a customsprocedure, except for the free zone procedure, shall be covered by a customsdeclaration appropriate for the particular procedure.

2. In specific cases, other than those referred toin Article 6(2), a customs declaration may be lodged using means other thanelectronic data-processing techniques.

3. Union goods declared for export, internal Uniontransit or outward processing shall be subject to customs supervision from thetime of acceptance of the declaration referred to in paragraph 1 until suchtime as they are taken out of the customs territory of the Union or areabandoned to the State or destroyed or the customs declaration is invalidated.

1. 除自由區程序外，所有擬辦理海關監管程序的貨物，均應按照適當的特定程序向海關申報。

2. 在特定情況下，第6條第2款所述范闈之外的海關申報可采用電子數據處理技術以外的其他方式提交。

3. 申報出口、歐盟內部轉運或出境加工的歐盟貨物，自第1款所述的申報被海關接受之時起，至貨物運出歐盟關境、被放棄收歸國有、銷毀或海關申報失效時止，應受海關監管。

Article 159

Competent customs offices

第159 條 主管海關

1. Except where Union legislation providesotherwise, Member States shall determine the location and competence of thevarious customs offices situated in their territory.

2. Member States shall ensure that official openinghours are fixed for those offices that are reasonable and appropriate, takinginto account the nature of the traffic and of the goods and the customsprocedures under which they are to be placed, so that the flow of internationaltraffic is neither hindered nor distorted.

3. Except where otherwise provided, the competentcustoms office for placing the goods under a customs procedure shall be thecustoms office responsible for the place where the goods are presented tocustoms.

1. 除歐盟法規另有規定外，成員國應當確定其境內各海關的位置和職責。

2. 成員國應當考慮運輸和貨物的性質及貨物辦理的海關監管程序、確保上述海關有固定、合理、適當的辦公時間，以使國際運輸不受阻礙或干擾。

3. 除另有規定外，貨物辦理海關監管程序的主管海關應當是負責主管貨物呈驗地的海關。

Article 160

Delegation of power

第160 條 授權

The Commission shall be empowered to adopt delegatedacts, in accordance with Article 284, in order to determine the cases where acustoms declaration may be lodged using means other than electronicdata-processing techniques in accordance with Article 158(2).

依照第284 條，歐盟委員會應當獲得授權通過授權法令，以決定依照第158 條第2款可采用電子數據處理技術以外的其他方式提交海關申報的情形。

Article 161

Conferral of implementingpowers

第161 條 實施權力的賦予

The Commission shall specify, by means ofimplementing acts, the procedural rules for:

(a) determining the competent customs offices otherthan the one referred to in Article 159(3), including customs offices of entryand customs offices of exit;

(b) lodging the customs declaration in the casesreferred to in Article 158(2).

Those implementing acts shallbe adopted in accordance with the examination procedure referred to in Article285(4).

歐盟委員會應當以實施法令的形式明確下列事項的程序性規則：

(a)確定第159 條第3 款所述以外的主管海關．包括進境地海關及出境地海關；

(b) 在第158 條第2 款所述情形下提交海關申報。

上述實施法令應當依照第285 條第4 款所稱的審查程序予以通過。

Section2

Standard customs declarations

第二節 標準海關申報

Article 162

Content of a standardcustoms declaration

第162 條 標準海關申報的內容

Standard customs declarations shall contain all theparticulars necessary for application of the provisions governing the customsprocedure for which the goods are declared.

標準海關申報應當包含適用貨物申報的海關監管程序的有關規定必需的所有詳細信息。

Article 163

Supporting documents

第163 條 隨附單證

1. The supporting documents required for theapplication of the provisions governing the customs procedure for which thegoods are declared shall be in the declarant's possession and at the disposalof the customs authorities at the time when the customs declaration is lodged.

2. Supporting documents shall be provided to thecustoms authorities where Union legislation so requires or where necessary forcustoms controls.

3. In specific cases, economic operators may draw upthe supporting documents provided they are authorised to do so by the customsauthorities.

1. 適用貨物申報的海關監管程序的有關規定必需的隨附單證應當由申報人持有，并在海關申報提交時可供海關當局進行處理。

2. 隨附單證應當在歐盟法規有要求或海關監管有需要時向海關當局提交。

3. 在特定情況下，經海關當局授權，經營者可以制作隨附單證。

Article 164

Delegation of power

第164 條 授權

The Commission shall be empowered to adopt delegatedacts, in accordance with Article 284, laying down the rules for granting the authorisationreferred to in Article 163(3).

依照第284 條，歐盟委員會應當獲得授權通過授權法令，制定批準第163 條第3款所稱授權的規則。

Article 165

Conferral of implementingpowers

第165 條 實施權力的賦予

The Commission shall specify, by means ofimplementing acts, the procedural rules:

(a) for lodging the standard customs declarationreferred to in Article 162;

(b) on the making available of the supportingdocuments referred to in Article 163(1).

Those implementing acts shallbe adopted in accordance with the examination procedure referred to in Article285(4).

歐盟委員會應當以實施法令的形式明確下列事項的程序性規則：

(a) 提交第162 條所稱的標準海關申報；

(b) 提供第163 條第1 款所稱的隨附單證。

上述實施法令應當依照第285 條第4 款所稱的審查程序予以通過。

Section3

Simplified customs declarations

第三節 簡化海關申報

Article 166

Simplified declaration

第166 條 簡化申報

1. The customs authorities may accept that a personhas goods placed under a customs procedure on the basis of a simplifieddeclaration which may omit certain of the particulars referred to in Article162 or the supporting documents referred to in Article 163.

2. The regular use of a simplified declarationreferred to in paragraph 1 shall be subject to an authorisation from thecustoms authorities.

1. 海關當局可以接受某個主體基于簡化申報為貨物辦理某項海關監管程序，該簡化申報可免予提供第162條所稱的某些詳細信息或第163條所稱的隨附單證。

2. 經常使用第1款所述的簡化申報，應當經海關當局授權。

Article 167

Supplementary declaration

第167 條 補充申報

1. In the case of a simplified declaration pursuantto Article 166 or of an entry in the declarant's records pursuant to Article182, the declarant shall lodge a supplementary declaration containing theparticulars necessary for the customs procedure concerned at the competentcustoms office within a specific time-limit.

In the case of a simplified declaration pursuant toArticle 166, the necessary supporting documents shall be in the declarant'spossession and at the disposal of the customs authorities within a specifictime-limit.

The supplementary declaration may be of a general,periodic or recapitulative nature.

2. The obligation to lodge a supplementarydeclaration shall be waived in the following cases:

(a) where the goods are placed under a customswarehousing procedure;

(b) in other specific cases.

3. The customs authorities may waive the requirementto lodge a supplementary declaration where the following conditions apply:

(a) the simplified declaration concerns goods thevalue and quantity of which is below the statistical threshold;

(b) the simplified declaration already contains allthe information needed for the customs procedure concerned; and

(c) the simplified declaration is not made by entryin the declarant's records.

4. The simplified declaration referred to in Article166 or the entry in the declarant's records referred to in Article 182, and thesupplementary declaration shall be deemed to constitute a single, indivisibleinstrument taking effect, respectively, on the date on which the simplifieddeclaration is accepted in accordance with Article 172 and on the date on whichthe goods are entered in the declarant's records.

5. The place where the supplementary declaration isto be lodged shall be deemed, for the purposes of Article 87, to be the placewhere the customs declaration has been lodged.

1. 在按照第166條進行簡化申報或根據第182條錄入申報人記錄的情況下，申報人應當在特定期限內向主管海關提交包含有關海關監管程序所需詳細信息的補充申報。

按照第166 條提交簡化申報的情況下，必需的隨附單證應由申報人持有，并在特定期限內可供海關當局進行處理。

補充申報可以是一般性、定期性或概括性的。

2. 在下列情況下，提交補充申報的義務應當免除：

(a) 貨物辦理保稅倉儲程序；

(b) 其他特定情形。

3. 符合下列條件的，海關當局可以免除提交補充申報的要求：

(a) 簡化申報所涉及貨物的價值與數量低于統計臨界值；

(b) 簡化申報已包含有關海關監管程序所需的所有信息；以及

(c) 簡化申報不是以錄入申報人記錄形式進行的。

4. 第166 條所稱的簡化申報或者第182 條所稱的錄入申報人記錄，連同補充申報，應當被視為構成一個單一、不可分割的文書，并依照第172 條分別于簡化申報被接受之日及貨物錄入申報人記錄之日生效。

5. 為適用第87條，提交補充申報的地點應視為提交海關申報的地點。

Article 168

Delegation of power

第168 條 授權

The Commission shall be empowered to adopt delegatedacts in accordance with Article 284, in order to determine:

(a) the conditions for granting the authorisationreferred to in Article 166(2);

(b) the specific time-limit referred to in the firstsubparagraph of Article 167(1) within which the supplementary declaration is tobe lodged;

(c) the specific time-limit referred to in thesecond subparagraph of Article 167(1) within which supporting documents are tobe in the possession of the declarant;

(d) the specific cases where the obligation to lodgea supplementary declaration is waived in accordance with point (b) of Article167(2).

依照第284 條，歐盟委員會應當獲得授權通過授權法令，以決定：

(a) 批準第166條第2 款所述授權的條件；

(b) 第167條第1款第1段所述的提交補充申報的特定期限；

(c) 第167條第1款第2段所述的申報人持有隨附單證的特定期限；

(d) 依照第167條第2款(b) 項免除提交補充申報義務的特定情形。

Article 169

Conferral of implementingpowers

第169 條 實施權力的賦予

The Commission shall specify, by means ofimplementing acts, the procedural rules for lodging:

(a) the simplified declaration referred to inArticle 166;

(b) the supplementary declaration referred to inArticle 167.

Those implementing acts shall be adopted inaccordance with the examination procedure referred to in Article 285(4).

歐盟委員會應當以實施法令的形式明確提交下列事項的程序性規則：

(a) 提交第166 條所稱的簡化申報；

(b) 提交第167 條所稱的補充申報。

上述實施法令應當依照第285 條第4 款所稱的審查程序予以通過。

三、作者聲明

以上的分析結論及建議是基于已生效的法律法規、審判紀要、實務案例及作者的實務經驗，僅供參考，歡迎探討，但不構成任何正式法律意見或建議，也不構成任何承諾，也非用于任何商業活動。如需轉載或有其他任何問題，請聯系作者本人，未經許可，禁止轉載。

四、精彩回顧