海关法法典化:底层逻辑 价值取向 层级架构——兼述《欧亚经济联盟海关法典》之借鉴意义

Localized Codification for China Customs Law:Underlying Logic,Value Orientation and Hierarchical Structure——An Exploration of the Reference Value of the EAEU Customs Code

随着我国经济社会进一步发展和海关职能向纵深拓展,海关法律调整对象的广泛性、复杂性和深刻性日益显现,调整难度日益加深。而推进依法治国,全面建设法治化国家需要更加科学规范的法律制度来维护社会稳定和公平正义。当此之际,海关法法典化应当主动承担应有的历史使命。通过厘清法典化的底层逻辑,揭示所内含的意蕴,确定基本价值取向并找出构建支点,明晰层级架构,勾勒框架功能,从而可回应海关与攸关方之间的多元主体互动,为实现新时代海关法治的跨越式发展奠定基础。在此演绎过程中,参考《欧亚经济联盟海关法典》,能为我国海关法法典化提供借鉴意义。

At present,with the further development of China's eco-society and the deeper expansion of customs functions,the universality,complexity and depth of customs law adjustment and amendments are.becoming increasingly apparent,posing greater challenges.To promote the rule of law and build a country governed by law,it is necessary to establish a more scientifically standardized legal system to maintain social stability and fairness.At this juncture,the codification of customs law should actively assume its historical mission.By clarifying the underlying logic of codification,revealing its implications,determining the basic value orientation,identifying key pivot points,and clarifying the hierarchical structure,a framework can be established to respond to the multifaceted interactions between customs and stakeholders.This will lay the foundation for a leapfrog development of the rule of law in the customs field in the new era.In this process,the Eurasian Economic Union Customs Code provides valuable reference for the codification of customs law in China.