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MOU,是英文memordum of understanding的缩写,意即“谅解备忘录”,它源于国际民航组织与海关合作理事会关于查缉国际贩毒活动协调配合的合作备忘录,现已成为国际海关的一种通行做法,是海关与有关社会各界合作制度的主要表现形式。从英、美两国海关首先倡导并实施国际上第一个MOU制度至今,只不过短短十几年的时间,在中国海关实行了也不过二、三年。但MOU这种形式却通过海关与社会
MOU is the abbreviation of the English memordum of understanding, which means “memorandum of understanding”. It originates from the memorandum of cooperation between ICAO and the Customs Cooperation Council on the coordination and cooperation of international drug trafficking activities. It has now become a common practice of international customs. It is the main manifestation of the system of cooperation between the Customs and the society. It has only been two or three years since China Customs in the United States and the United States first initiated and implemented the first international MOU system in just a short period of ten years. However, this form of MOU passes customs and society