日本海关的职能范围很广,其行政职能可大致分为税务职能、通关职能,监视职能,保税职能等四种。 1、税务职能 关税是世界各国运用关税主权对进口货物征收的流转税。日本关税制度体现了保护、促进和公平竞争的原则。日本海关对进出口货物征收关税和国内消费税,并依据“净吨位”(Net Tonnge)对对外贸易运输船舶征收吨税、特别吨税和其他费用。 Japan’s customs have a wide range of functions and their administrative functions can be broadly divided into four categories: tax functions, customs functions, surveillance functions, and bonded functions. 1. Taxation function Tariffs are the turnover taxes levied by all countries in the world using tariff sovereignty on imported goods. The Japanese customs system embodies the principles of protection, promotion and fair competition. Japan Customs imposes duties and domestic excise duties on imported and exported goods, and imposes tonnage tax, special tonnage tax, and other charges on foreign trade transport ships based on the “Net Tonnge”.