This paper focuses on the development and effectiveness of customs administrative pen-alties and conducts a preliminary and systematic exploration into the characteristics,historical evolution,internal and external environments,implementation stages,special behaviors,and complex issues related to customs administrative penalties based on an analysis of the key links and factors that affect and restrict them.The aim is to grasp the fundamental laws governing the development and evolu-tion of matters related to customs administrative penalties from the micro-perspective of specific enforce-ment practices.It explores key legal phenomena related to customs administrative penalties under new circumstances from three dimensions:changes in the external environment of law enforcement,integra-tion of internal functions,and the legal requirements of the newly revised Administrative Penalty Law.It analyzes the legal rationale behind these phenomena from the perspectives of basic concepts and systems of customs legislations,and the basic provisions of the Administrative Penalty Law.It proposes sugges-tions for the healthy and orderly development of customs administrative penalties,including revising customs laws to clarify vague concepts,comprehensively reviewing existing administrative penalty be-haviors and similar actions in light of the Administrative Penalty Law,delineating the boundaries be-tween initiating customs administrative penalties and implementing other specific administrative actions,and improving the penalty system and mechanism.
关键词
海关行政处罚/海关法/法条竞合/行刑衔接
Key words
Customs Administrative Penalties/Customs Law/Concurrence of Articles of Law/Connection between Administrative Enforcement and Criminal Justice