我国海关法的历史发展、贡献和展望——纪念《中华人民共和国海关法》颁布三十周年

Evolution,Contributions and the Future of China’s Customs Law——For the 30th Anniversary of Promulgation of the Customs Law of the PRC

自新中国成立以来,我国海关法经历了四个不同的历史发展阶段,并表现出不同的特点。海关法的制度创新突出表现在首次规定法人可以构成犯罪主体,将私法中担保制度大胆应用到公法中,将先例制度和成文法成功结合,开拓了一般法中特别法新领域,促进了独立的国际海关法体系形成。我国海关法研究围绕宪法、立法法、行政法、经济法、民法、刑法、国际法进行探索,呈现出综合性海关法研究的特点。未来海关法体系的完善要处理好法典编撰和分散式立法、海关法和关税法、普通海关法和特别海关法、海关实体法和海关程序法、海关法和海关行政法规规章、国内海关法和国际海关法等七方面关系。要围绕海关全面深化改革、通关一体化改革,对现行海关法条文进行全面修改完善。

Since the establishment of PRC, China’s Customs Law experienced four different historical stages which respectively presented the different characteristics. The institutional innovation of the Customs Law has specially been demonstrated through the following perspectives : legal persons constituting one of the criminal subjects for the first time, applying the guarantee system which is generally attributed to the private law to the field of the public law, a successful combination of precedents and statutes, a new domain of the special law(Customs Law)is explored from the area of the general law, promoting to form the independent system of the international Customs Law. The research related to the customs law has focused on the constitution, the Legislative Law, the Administrative Law, the Economic Law, the Civil Law, the Criminal Law and the International Law, and was featured as a comprehensive research. Improvement of the future Customs Law System should handle with seven relationships which are the relationships between Codification and specific legislation, the Customs Law and the Tariff Law, the general customs law and the specific customs laws, the substantial customs law and procedural customs law, the customs law and the administrative regulations and implementing provisions related to customs affairs, the domestic customs law and the international customs law. The modification and improvement to the provisions or articles of the current Customs Law could focus on the comprehensively deepening reform of customs and there form of integrated customs clearance.