（一）报关的(de)概(gai)念(nian)

报关(guan)员是(shi)经海关(guan)注册、代表所属企业（单(dan)位）向海关(guan)办(ban)理进出口(kou)货物报关(guan)、纳税(shui)等海关(guan)事(shi)务的人员。

我国(guo)海(hai)(hai)关(guan)(guan)(guan)(guan)规定(ding)(ding)，向海(hai)(hai)关(guan)(guan)(guan)(guan)办(ban)理进出口报(bao)(bao)关(guan)(guan)(guan)(guan)纳税等海(hai)(hai)关(guan)(guan)(guan)(guan)事(shi)(shi)务(wu)的(de)报(bao)(bao)关(guan)(guan)(guan)(guan)人(ren)员(yuan)(yuan)不是自由职(zhi)业(ye)(ye)者，报(bao)(bao)关(guan)(guan)(guan)(guan)员(yuan)(yuan)必须受雇于某一个企业(ye)(ye)。根据海(hai)(hai)关(guan)(guan)(guan)(guan)规定(ding)(ding)，只有(you)向海(hai)(hai)关(guan)(guan)(guan)(guan)注册登记的(de)进出口货(huo)物收发货(huo)人(ren)和报(bao)(bao)关(guan)(guan)(guan)(guan)企业(ye)(ye)才可以向海(hai)(hai)关(guan)(guan)(guan)(guan)办(ban)理报(bao)(bao)关(guan)(guan)(guan)(guan)纳税业(ye)(ye)务(wu)，因(yin)此，报(bao)(bao)关(guan)(guan)(guan)(guan)员(yuan)(yuan)只能受雇于一个从事(shi)(shi)进出口业(ye)(ye)务(wu)、有(you)对外贸易(yi)经营权的(de)企业(ye)(ye)或者报(bao)(bao)关(guan)(guan)(guan)(guan)企业(ye)(ye)，并(bing)代表该企业(ye)(ye)办(ban)理报(bao)(bao)关(guan)(guan)(guan)(guan)纳税手续(xu)。我国(guo)海(hai)(hai)关(guan)(guan)(guan)(guan)规定(ding)(ding)禁止报(bao)(bao)关(guan)(guan)(guan)(guan)员(yuan)(yuan)非法接受他人(ren)委托从事(shi)(shi)报(bao)(bao)关(guan)(guan)(guan)(guan)业(ye)(ye)务(wu)。

（二）报(bao)关员(yuan)的定(ding)义

报关(guan)(guan)是(shi)指进(jin)(jin)出境(jing)运(yun)输(shu)工具负责人、进(jin)(jin)出口货物(wu)收(shou)发货人、进(jin)(jin)出境(jing)物(wu)品(pin)的所有人或者他们的代(dai)理(li)人向海关(guan)(guan)办理(li)运(yun)输(shu)工具、货物(wu)、物(wu)品(pin)进(jin)(jin)出境(jing)手续及相(xiang)关(guan)(guan)手续的全过程(cheng)。