《海关法》中法律责任设定问题及完善建议

On the Issue of the Establishment of Legal Responsibility in the Customs Law and Suggestions for Improvement

在《海关法》所设定的法律责任中,对走私货物及专门或多次用于走私的运输工具均予以没收,且部分违法行为未设置没收违法所得的罚则,这些规定在合理性上均存在较大缺陷。在没收走私货物及运输工具时应区分情况分别对待,并将没收违法所得作为基本罚则,由此尚能弥补现有法律责任设定中的不合理之处。

In the legal liability established by the Customs Law,all of the smuggled goods and the conveyances specially or repeatedly used for smuggling should be confiscated,and the proceeds from part of the illegal activities subject to forfeiture are not provided.Thus,these regulations all have the big flaw.The smuggled goods and the conveyances should be treated differently,and confiscation of illegal gains should be provided in the provisions of penalty,so as to make up the irrationality in the establishment of legal responsibility.