海关监管秩序条款的适用及修改研究

Application and Modification of Clauses on the Order of Customs Control

海关监管秩序条款在实践中主要存在特殊条款、兜底条款和普通条款三种运行模式,多种模式混杂势必会带来执法权力滥用、过罚不当及复议诉讼风险。回顾此条款历史演变进程,并运用立法技术分析工具,在立法语言、法条排序、价值取向等方面剖析原因,进一步厘清存在问题的根源,并在明确监管概念、优化条款定位、限定适用范围、调整处罚幅度等四个方面提出针对性的修改意见,着力完善和规制该条款适用,助力海关法治建设的进程。

The clauses on the order of customs control exist in three forms in practice,namely special provisions,fallback provisions,and general provisions.The mixture of these modes inevitably leads to abuses of law enforcement power,improper penalties,and risks in reconsideration and litigation.By reviewing the historical evolution of this clause and using legislative analysis tools to analyze the legislative language,the arrangement of provisions,and the value orientation,this paper further clarifies the root causes of the existing problems.It proposes targeted suggestions for modification in four aspects:clarifying the concept of supervision,optimizing the positioning of provisions,limiting the scope of application,and adjusting the extent of penalties,so as to improve and regulate the application of this clause,and contribute to the development of customs rule of law.