作为一种新兴贸易模式,跨境电子商务对中国进出口贸易的稳定增长具有重要意义。但随着跨境电子商务的迅速发展,海关传统的货物监管模式也在面临着巨大挑战。本文通过分析中国跨境电子商务带来的海关监管瓶颈问题,对比国外先进经验,就如何引导跨境电商发展、提升海关监管效能提出建议。 As a new trade model, cross-border e-commerce is of great importance to the steady growth of China’s import and export trade. However, with the rapid development of cross-border e-commerce, the traditional customs supervision mode of the Customs is also facing great challenges. This article analyzes the bottleneck of customs supervision caused by cross-border e-commerce in China and compares the advanced experience of other countries with suggestions on how to guide the development of cross-border e-commerce and enhance the efficiency of customs supervision.