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“关境(Customs Territory)”一词是现代国际通行的海关术语,亦称税境、海关领土或关税领土。其权威性的定义目前有两个:一是海关合作理事会(现更名为世界海关组织,World Customs Organization-WCO)编写出版的《国际海关术语汇编》中的定义:“关境一词系指一个国家的海关法得以全部实施的区域。(The term CustomsTerritory means the territory in which Cus-toms laws of a state applies in full)”另一
The term “Customs Territory” is a modern, internationally accepted term for customs, also known as the tax, customs territory or customs territory. At present, there are two definitive definitions: First, the definition in the International Customs Terminology compiled and published by the Customs Cooperation Council (now renamed the World Customs Organization-WCO): “The term customs territory means The term Customs Territory means the territory in which Cus-toms laws of a state applies in full. ”Another