一、引言欧洲各国有长期国际贸易的传统。为了保证进口货物能从原产地采购直接运回本国销售,各国海关都对进出境的船只和货物采取必要的监管和征税措施,以保护本国工商业和航运业的基本利益。例如英国曾根据1660年制订的法规对所有不是来自欧洲的进口货物采取由英国船只承运的措施。对欧洲各国的传统出口货物,则按国别编订特别货单,把有关货物称为“列名货物”,亦作出必须由英国船只从原产国直接运回英国的规定。对于货物品种多、运量不大的“非列名货物”准许由英国或原产国的船只直接运到英国 I. Introduction European countries have a long tradition of international trade. In order to ensure that imported goods can be shipped directly from their place of origin and shipped back to their home country for sale, customs offices of all countries will adopt necessary supervision and taxation measures for the inbound and outbound vessels and goods, so as to protect the basic interests of the industry, commerce and shipping industries in the country. For example, the United Kingdom adopted measures for the carriage of British ships from all imported goods not originating from Europe under the regulations established in 1660. For the traditional export goods of European countries, special orders are compiled according to the country, the relevant goods are called “listed goods”, and provisions have to be made for British ships to be shipped directly from the country of origin back to the United Kingdom. For “non-listed goods” with a large variety of goods and a modest transport volume, they are allowed to be shipped directly from Britain or a country of origin to Britain.