海关行政诉讼法治新动态——基于2019年1月~2020年9月案例的实证研究

New Trends of the Rule of Law in Customs Administrative Litigation:An Empirical Study Based on Cases from January 2019 to September 2020

海关行政诉讼具有专项性、涉外性、高阶性。由样本分析可见,海关行政诉讼案件呈现出串案多、历时长、原告撤诉率高、原告败诉率高、诉讼争议类型化明显等特质;揭示出海关行政处罚依据"不合法"、海关法中不确定性法律概念缺乏行政裁量基准、海关行政执法程序规定不够明确、海关确定商品归类税则号和纳税范围具有高权性、海关适用知识产权依申请和依职权保护方式具有错综性等行政层面的问题,以及法院在海关行政诉讼中重程序要件审查而轻实体争议审查、实质合法性审查力度不够等司法层面的问题。通过事前填补立法缺失以提供制度保障,事中纠正司法偏私以确保中立裁判,事后监督行政执法并善用司法建议等措施,以期利用海关行政诉讼妥善解决行政争议。

The administrative litigation of Customs is special,foreign-related and high-level.From the sample analysis,it can be seen that the customs administrative litigation cases are characterized by series cases,long duration,high withdrawal rate of the plaintiff,high loss rate of the plaintiff,and obvious types of litigation disputes.It reveals a number of problems in administration,including the"illegal"basis of customs administrative punishment,insufficient administrative discretion standard for uncertain legal concepts in the customs law,unclear provisions for customs administrative law enforcement procedures,subjective determination of the tariff line for commodity classification and the scope of tax payment,and confused application of IPR protection at request or ex officio.Meanwhile,the courts in the customs administrative litigation focus on the procedural elements in judicial review,not paying attention to entity dispute review,the judicial review of substantive legitimacy of administrative action is not enough.In order to solve the administrative disputes properly,we should take measures such as filling up the lack of legislation in advance to provide institutional guarantee,correcting judicial bias to ensure neutral judgment,supervising administrative law enforcement and making good use of judicial suggestions.