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ＭＯＵ的几个法律问题黄木荣一、ＭＯＵ的法律性质建立海关与社会各界的合作制度是全面推进现代海关制度的一个重要方面。海关与社会各界的合作制度主要是通过签订谅解备忘录（简称ＭＯＵ）来实现的。从性质上讲，ＭＯＵ属于合同的一类。它具有一般合同的法律特征。首先，...
Several legal issues of MOU Huang Murong 1. The legal nature of MOU Establishing a cooperative system between customs and the community is an important aspect of comprehensively advancing the modern customs system. The cooperation system between customs and all sectors of society is mainly achieved through the signing of a memorandum of understanding (MOU). By nature, MOUs fall into the category of contracts. It has the legal characteristics of a general contract. First of all,...