本报告聚焦智慧海关框架下的智慧关税建设问题，阐述智慧关税的发展历程和典型案例，从提高通关效率、降低贸易成本、增强企业合规性、促进国际贸易便利化等角度分析智慧关税建设对企业的影响，并对智慧关税建设提出可行性对策建议：完善相关法律法规、升级原产地确定技术、加强数据安全与隐私保护、持续技术更新、加强国际合作与协调。
This report focuses on the construction of smart tariffs under the framework of smart customs，elaborating on the development process and typical cases of smart tariffs. It analyzes the impact of smart tariff construction on enterprises from the perspectives of improving customs clearance efficiency，reducing trade costs，enhancing corporate compliance，and promoting international trade facilitation. Feasible policy recommendations are proposed for smart tariff construction.
