"洋垃圾"是當前最嚴重的全球環境問題之一。我國作為"洋垃圾"的主要輸入國,生態環境安全正遭受嚴重的威脅。海關管控"洋垃圾"的力度和水平是影響"洋垃圾"走私進境規模及其生態環境破壞程度的關鍵因素。雖然我國海關對"洋垃圾"的管控水平不斷提高,但相比"洋垃圾"數量龐大的走私規模和日趨嚴重的環境污染,現有的海關風險管控舉措無法保障減少乃至杜絕"洋垃圾"進境目標的實現。本文從"洋垃圾"的品類細分、對生態環境造成的可能污染分類開始,結合"洋垃圾"污染的實際案例,總結出我國海關風險管控缺失的危害,提出基于AHP(Analytic Hierarchy Process)層次分析方法,對"洋垃圾"海關風險進行等級評判,將"洋垃圾"海關風險因素從企業和貨物兩個方面分解為四個因素,以此來分析"洋垃圾"的海關風險。采用多級模糊綜合評判法確定各指標權重并構建"洋垃圾"海關風險等級評判模型,并以2013年海關"綠籬"行動對該模型進行可行性驗證,進而提煉出海關風險管控三大體系,即海關監管、海關稽查和海關緝私風險管控體系,并據此總結出這三個層面的風險管控措施,每層措施又分別給出相應的分級動態調整管控手段。這些海關風險管控措施和手段對于防止"洋垃圾"進境對我國生態環境的破壞起到積極的作用。

Currently,foreign garbage is regarded as one of the most severe global environmental issues.As a nation which is largely importing foreign garbage,the security of China’ s ecological environment is under serious threat.The strength and level of customs control over foreign garbage are the critical factors that could make an impact on the scale of foreign garbage smuggling and the degree of the damage caused to the ecological environment.Although the customs control standard on foreign garbage has been improved continuously,the scale of the smuggled foreign garbage is still increasing rapidly and led to critical damage to the environment.Therefore,it is unrealistic to guarantee to reduce or even eliminate the smuggled foreign garbage based on the current measures.Based on an outline of various types of ecological environment pollution caused by the different categories of foreign garbage,it analyzes cases of foreign garbage in China,and summarizes the harmful effects due to the lack of customs control in China.Also,this paper uses hierarchy evaluation by the AHP(Analytic Hierarchy Process) method to estimate the customs risk level of foreign garbage.Thus,the customs risk characteristics of foreign garbage are divided into four factors from the aspects of enterprises and goods.The multilevel fuzzy comprehensive evaluation method is used to determine the weight of each index and construct hierarchy evaluation model of customs risk of foreign garbage.Meanwhile,the feasibility of the model is verified by the Hedge Action of customs in 2013.Consequently,three systems of customs risk management and control are provided,which are customs supervision,customs inspection and customs anti-smuggling.The measures of these aspects are summarized with the corresponding hierarchical means of dynamic adjustment of management and control.These actions of customs risk management and control will produce a positive effect on keeping the ecological environment in China from the destruction of smuggled foreign garbage.