海关法领域程序性义务及其违法责任设定之合理性问题研究

A Study on Justifiability of the Procedural Obligations and the Accountability of Non-Compliance in Customs Legislations

海关法律体系中,没有对相对人的程序性义务和实质性义务进行明确区分,相对人所需要遵守的程序性义务客观上数量较多,且规定相对复杂,使得相对人不易遵守,容易在无意识情况下违反。相对人的程序性义务设置系为防范实质性危害后果的发生,其对程序性义务的违反并不必然导致实质性危害后果,在现行法律体系中,客观上导致对"程序性违法"行为的处理过重。因此,有必要从法律层面正确认识这一问题,明晰相对人在办理海关手续中的程序性义务,并对"程序性违法"的处罚幅度予以更为合理的规定。

The customs legislation does not clearly separate procedural obligations and substantive obligations for the economic operator. The procedural obligations that the economic operator should c o m-ply with are numerous and complicated, which results in the difficulties of compliance and even u n-knowing violation. The purpose of imposing of procedural obligations is to prevent the occurrence of sub-stantive damages. H o w e v e r, the infraction of procedural obligations m a y not necessarily lead to substan-tive damages. D u e to the fact that “procedural infraction” is not clearly separated from “substantive in-fraction ” in existing customs legislations, the former is as a result subject to excessively severe punish-ment. Thus, it is necessary to perceive the problem from the legal level and clearly define the procedural obligations for the economic operator in dealing with the customs procedure and provide for even more reasonable punishment for “procedural infraction” .