On The Administrative Compulsory System Of Chinese Customs

The author conducts a comparative analysis between the theoretical research and legislative practice of administrative compulsory execution under Continent Legal System and that under Anglo-American Legal System. Referring to the theoretic research and development trend of Chinese administrative compulsory execution, the author applies the general theory to Chinese administrative compulsory execution in the field of customs and points out some issues. The author makes a deep argument on the necessity of perfecting administrative compulsory execution in the field of customs and put forward some considerations on reconstructing administrative compulsory execution in the field of customs. The author put forward personal opinions about it in term of 4 aspects, namely, the principle, operative procedure, executive model and legal remedy.