摘要
人们常谈到上世纪五、六十年代．“整个国家就靠一部宪法、一部婚姻法、一个土地法大纲管理”。其实，早在新中国成立伊始．国家就紧张起草并很快实施了一部多年後许多人也不了解的法律。这部法律1951年4月公布生效，即使在“文化大革命”期间，也在有效实施。造就是《中华人民共和国暂行海关法》。《暂行海关法》一直适用到改革开放以後的1987年，才为新的《中华人民共和国海关法》（以下简称《海关法》）所取代。建国之初．百废待兴、百法待立；十年动乱，“无法无天”。显而易见，海关法规有此“特殊待遇”，在於它的存在对一个国家的必要性。
People often mention that in the 1950s and the 1960s, ＂the whole of China was governed with a Constitution, a Marriage Law and an Outh＇ne Land Law. ＂In reality, shortly after the founding of the People＇s Republic of China in 1949, the State immediately drafted and put to enforcement a law that was unknown to people for many years. That law went into effect inApri11951. Even during the cha- otic period of the Great Cultural Revolution between 1966 and 1976, that law was still in enforcement. That law was the Pro- visional Customs Law of the People＇s Republic＂ of China. The Provisional Customs Law was in enforcement until 1987 - almost 10 years after China adopted the policy of reform and opening up in 1978. It was in 1987 that the Provisional Customs Law was replaced by the newly enacted Customs Law of the People＇s Republic of China. In the first few years after the founding of the People＇s Republic of China, all that was left undone during wartime was being undertaken while numerous laws were yet to be enacted. During the chaotic period of the Great Cultural Revolution, China was virtually in a state of lawlessness and unruliness. Obviously, the ＂special treatment＂ extended to the Customs law during these difficult historical periods of time was based on the great necessity of its existence to the State.
