以货物暂准进口法律制度为研究对象,从国际和国内的层面对货物暂准进口的法律制度进行了阐述,并在此基础上对各国关于货物暂准进口的海关制度在适用范围、审批程序、法定期限等方面进行了比较分析。 With the legal system of temporary import of goods as the research object, this paper elaborates the legal system of temporary importation of goods from the international and domestic aspects. Based on this, the legal system of the temporary importation of goods in the scope of application, examination and approval procedures , Statutory deadline and other aspects of a comparative analysis.