CAJ | 학술논문

欧盟通过《欧盟海关法典的安全修正案》及其实施细则，推行分阶段的海关行动方案，尝试海关风险管理最佳实践，推进以经授权经营者（AEO）项目下的“海关一商界”合作与磋商机制，加强国际贸易执法互认和影响力等措施，打造内含创新、高效、统一、协调的海关同盟风险管理战略框架。对此，我国需要充分借鉴欧盟海关风险管理成熟制度所反映出来的国际标准，进一步明晰京津冀海关区域通关一体化改革在风险管理、通关监管的解决思路，试点拓展海关非传统职能，顺畅完善的风险作业协作机制，加强电子海关和单一窗口建设，创新风险指标运用，优化通关监管流程，完善AEO制度建设。
구맹통과《구맹해관법전적안전수정안》급기실시세칙，추행분계단적해관행동방안，상시해관풍험관리최가실천，추진이경수권경영자（AEO）항목하적“해관일상계”합작여차상궤제，가강국제무역집법호인화영향력등조시，타조내함창신、고효、통일、협조적해관동맹풍험관리전략광가。대차，아국수요충분차감구맹해관풍험관리성숙제도소반영출래적국제표준，진일보명석경진기해관구역통관일체화개혁재풍험관리、통관감관적해결사로，시점탁전해관비전통직능，순창완선적풍험작업협작궤제，가강전자해관화단일창구건설，창신풍험지표운용，우화통관감관류정，완선AEO제도건설。
The EU has implemented the EU Customs Code Amendment and its implementing rules, Customs Action Plan, and Risk Management Best Practices in succession. EU also promotes the business cooperation and consultation mechanism of Authorized Operators （AEO） and builds an innovative, effective and harmonized customs union strategic risk management framework. China needs to thoroughly understand the international standard and sufficiently absorb the expertise of the mature risk management system of the EU customs, so as to clarify solving ideas of customs risk management and customs supervision of the Beijing-Tianjin-Hebei regional customs clearance integration and make experiments on expanding customs＇ non-traditional function. And the EU＇s expertise can also help China perfect its risk management operation and coordination mechanism, strengthen the construction of electronic single-window customs procedure, reform risk index application, optimize clearance supervision flow, and perfect the building of AEO system.