On The Administrative Compulsory System Of Customs

This paper compares foreign basic theory and practice of administrative enforcement with domestic. It is based on the administrative enforcement of the customs system which has been analyzed. We hope to point out the problems of the customs system of administrative enforcement and improve the law of customs administrative enforcement system.We put forward some opinions and suggestions on it.Besides the preface and conclusions, this paper can be divided into three parts:The first part is the administrative enforcement of foreign and domestic, concise basic theory, and, the concept characteristics and significance of the customs administrative enforcement.The second part is the customs administrative compulsory measures It is divided into two parts. First, administrative compulsory measures, including personal enforcement (to detain, to interrogate, to prevent exit, forced back, etc.), belongings enforcement (to detain, to seal, to suspend deposits payment, enforcement guarantee, etc.); the behavior enforcement (to instruct to return). Second, the administrative compulsory execution, including direct compulsory execution (tax withholding, etc), indirect compulsory execution. We point out the problems of the customs administration enforcement: first, the customs administrative enforcement legislation is imperfect and no unified regulation; second, the name and meaning of administrative enforcement have no consistent; third, there is a tendency of the customs administrative highlights the power exercise but light the power guarantees; fourth, the subject of administrative enforcement is dualistic; fifth, the customs administrative enforcement process should be improved; sixth, the supervision and restriction should be further perfected. This part analyzes comparatively the concept of administrative enforcement.This paper point out the current problems of the customs administration enforcement and the fundamental reason is that we did not clarify its basic principles, or has not been substantial compliance. We can put aside the discussion of specific issues and just to establish and fully implement the basic principles and administrative enforcement procedures that all problems will be solved. At the same time, this will also promote the customs administration enforcement continuing improvement, which is the fundamental purpose of this paper lies.