一、前言
随着世界多极化、经济全球化深入发展，生产要素全球流动，跨境供应链、产业链、价值链加速整合，各国（地区）的贸易往来、人员往来、利益关系更加紧密，规模经济效应不断增强。
欧盟是中国的第一大贸易伙伴，中欧双方贸易关系日益密切，了解欧盟海关的法律制度，促进双方海关手续协调与对接，无论对于海关还是企业都很有意义。
《欧盟海关法典》及其配套法规于2016 年5 月正式实施。新的欧盟海关法以实现海关完全无纸化、电子化为目标，努力实现欧盟成员在海关执法方面更高的协调性、统一性和操作性，增加了对经认证经营者(AEO) 制度的规定，是一部反映现代海关发展规律和特点、具有区域代表性的法律，值得我们深入研究与学习。
欧盟委员会是欧盟宪法性条约（《里斯本条约》）中规定的与欧洲议会、欧盟法院并列的七大法定机构之一，是整个欧盟的执行机构，负责起草欧盟法规，实施欧盟条约、法规和理事会决定、向理事会提出立法动议并监督其执行情况；代表欧盟负责对外联系及经贸谈判，对外派驻使团等，其由每个成员国选派一名委员组成。
欧盟委员会下设税务与海关总司，负责对内协调管理欧盟27国的海关事务，对外统一代表欧盟27国参与国际海关事务。欧委会税务与海关总司又下设海关、间接税、直接税、海关与税收政策的数字交付、国际与一般事务5个司。欧盟委员会在海关领域方面的职权包括制订并通过授权法案与执行法案等，例如当前欧盟正在实施的《欧盟海关法典》的授权法案和执行法案。
关于货物通关的标准申报与简化申报，是广大从事国际物流业务的企业经常面临的现实问题，笔者现将《欧盟海关法典》相关规定的英文原文及中文译文分享如下。
二、货物标准申报与简化申报
CHAPTER 2
Placinggoods under a customs procedure
第二章 货物办理海关监管程序
Section1
General provisions
第一节 一般规定
Article 158
Customs declaration ofgoods and customs supervision of Union goods
第158条 货物的海关申报及欧盟货物的海关监管
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. 除自由区程序外，所有拟办理海关监管程序的货物，均应按照适当的特定程序向海关申报。
2. 在特定情况下，第6条第2款所述范闱之外的海关申报可采用电子数据处理技术以外的其他方式提交。
3. 申报出口、欧盟内部转运或出境加工的欧盟货物，自第1款所述的申报被海关接受之时起，至货物运出欧盟关境、被放弃收归国有、销毁或海关申报失效时止，应受海关监管。
Article 159
Competent customs offices
第159 条 主管海关
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. 除欧盟法规另有规定外，成员国应当确定其境内各海关的位置和职责。
2. 成员国应当考虑运输和货物的性质及货物办理的海关监管程序、确保上述海关有固定、合理、适当的办公时间，以使国际运输不受阻碍或干扰。
3. 除另有规定外，货物办理海关监管程序的主管海关应当是负责主管货物呈验地的海关。
Article 160
Delegation of power
第160 条 授权
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 条，欧盟委员会应当获得授权通过授权法令，以决定依照第158 条第2款可采用电子数据处理技术以外的其他方式提交海关申报的情形。
Article 161
Conferral of implementingpowers
第161 条 实施权力的赋予
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).
欧盟委员会应当以实施法令的形式明确下列事项的程序性规则：
(a)确定第159 条第3 款所述以外的主管海关．包括进境地海关及出境地海关；
(b) 在第158 条第2 款所述情形下提交海关申报。
上述实施法令应当依照第285 条第4 款所称的审查程序予以通过。
Section2
Standard customs declarations
第二节 标准海关申报
Article 162
Content of a standardcustoms declaration
第162 条 标准海关申报的内容
Standard customs declarations shall contain all theparticulars necessary for application of the provisions governing the customsprocedure for which the goods are declared.
标准海关申报应当包含适用货物申报的海关监管程序的有关规定必需的所有详细信息。
Article 163
Supporting documents
第163 条 随附单证
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. 适用货物申报的海关监管程序的有关规定必需的随附单证应当由申报人持有，并在海关申报提交时可供海关当局进行处理。
2. 随附单证应当在欧盟法规有要求或海关监管有需要时向海关当局提交。
3. 在特定情况下，经海关当局授权，经营者可以制作随附单证。
Article 164
Delegation of power
第164 条 授权
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 条，欧盟委员会应当获得授权通过授权法令，制定批准第163 条第3款所称授权的规则。
Article 165
Conferral of implementingpowers
第165 条 实施权力的赋予
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).
欧盟委员会应当以实施法令的形式明确下列事项的程序性规则：
(a) 提交第162 条所称的标准海关申报；
(b) 提供第163 条第1 款所称的随附单证。
上述实施法令应当依照第285 条第4 款所称的审查程序予以通过。
Section3
Simplified customs declarations
第三节 简化海关申报
Article 166
Simplified declaration
第166 条 简化申报
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. 海关当局可以接受某个主体基于简化申报为货物办理某项海关监管程序，该简化申报可免予提供第162条所称的某些详细信息或第163条所称的随附单证。
2. 经常使用第1款所述的简化申报，应当经海关当局授权。
Article 167
Supplementary declaration
第167 条 补充申报
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条进行简化申报或根据第182条录入申报人记录的情况下，申报人应当在特定期限内向主管海关提交包含有关海关监管程序所需详细信息的补充申报。
按照第166 条提交简化申报的情况下，必需的随附单证应由申报人持有，并在特定期限内可供海关当局进行处理。
补充申报可以是一般性、定期性或概括性的。
2. 在下列情况下，提交补充申报的义务应当免除：
(a) 货物办理保税仓储程序；
(b) 其他特定情形。
3. 符合下列条件的，海关当局可以免除提交补充申报的要求：
(a) 简化申报所涉及货物的价值与数量低于统计临界值；
(b) 简化申报已包含有关海关监管程序所需的所有信息；以及
(c) 简化申报不是以录入申报人记录形式进行的。
4. 第166 条所称的简化申报或者第182 条所称的录入申报人记录，连同补充申报，应当被视为构成一个单一、不可分割的文书，并依照第172 条分别于简化申报被接受之日及货物录入申报人记录之日生效。
5. 为适用第87条，提交补充申报的地点应视为提交海关申报的地点。
Article 168
Delegation of power
第168 条 授权
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 条，欧盟委员会应当获得授权通过授权法令，以决定：
(a) 批准第166条第2 款所述授权的条件；
(b) 第167条第1款第1段所述的提交补充申报的特定期限；
(c) 第167条第1款第2段所述的申报人持有随附单证的特定期限；
(d) 依照第167条第2款(b) 项免除提交补充申报义务的特定情形。
Article 169
Conferral of implementingpowers
第169 条 实施权力的赋予
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).
欧盟委员会应当以实施法令的形式明确提交下列事项的程序性规则：
(a) 提交第166 条所称的简化申报；
(b) 提交第167 条所称的补充申报。
上述实施法令应当依照第285 条第4 款所称的审查程序予以通过。
三、作者声明
以上的分析结论及建议是基于已生效的法律法规、审判纪要、实务案例及作者的实务经验，仅供参考，欢迎探讨，但不构成任何正式法律意见或建议，也不构成任何承诺，也非用于任何商业活动。如需转载或有其他任何问题，请联系作者本人，未经许可，禁止转载。
四、精彩回顾