摘要
海关缉私部门处置涉案财物涉及《民法典》、《刑法》和《海关法》这三部法律条文的综合运用,本文通过以"无主涉案财物"为切入点,从《民法典》关于物权的相关规定为视角,结合执法实践分析了民法与海关法相互博弈造成的处置涉案财物争论,归纳总结了相关执法依据与处置方式,并从实现以人民为中心的价值导向提出了依法处置"无主涉案财物"需要注重的三项要点。
Unclaimed smuggling-involved goods are subject to treatment in accordance with the Civil Law,Criminal Law and Customs Law of China by anti-smuggling department of China Customs.Through studying the regulations on real rights of the Civil Code,analyzing different circumscriptions and treatment methods of unclaimed smuggling-involved goods between Civil Law and Customs Law,this paper brings up three points to deal with unclaimed smuggling-involved goods based on the people-oriented philosophy.
出处
《海关法评论》
2021年第1期110-118,共9页
Review of Customs Law
关键词
缉私执法
涉案财物
处置方式
理念方法
anti-smuggling enforcement
smuggling-involved goods
treatment
philosophy