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1引言随着进出口贸易的发展,近年来,我国报关服务业飞速发展,已经连续八年出现大幅度增长,而91.8%以上的报关业务都是由报关服务企业承担的,因此,进一步规范报关服务企业的业务操作,对报关服务企业工作效率的提高及规范整个报关服务行业具有重要的意义。2010年12月24日,继《报关员职业标准》颁布实施之后,又一个报关行业服务标准《报关服务作业规范》由
1 Introduction With the development of import and export trade, in recent years, the rapid development of China’s customs clearance service industry has witnessed a substantial increase for eight consecutive years, while more than 91.8% of the customs clearance services are undertaken by customs service enterprises. Therefore, further standardization of customs clearance Service business operations, the customs service enterprises to improve efficiency and standardize the entire customs service industry is of great significance. December 24, 2010, following the “customs declaration standards,” promulgated after the implementation of another customs service industry standard “customs service practices” from