Thinking On Some Difficult Problems In Application Of Regulations On Implementing Customs Administrative Penalty

With the purpose of protecting the lawful rights and interests of administrative objects against smuggling and other illegal activities and regularizing customs administrative penalty, I make a careful study into eight difficult problems in application of Regulations of the People's Republic of China on Implementing Customs Administrative Penalty (Hereunder Regulations). I have consulted with expert professors and customs officers, exchanged ideas with customs colleagues, referred to relevant materials, visited smuggling prevention sites and related department. Integrating my customs work experience into law theory, I have respective discussions on the following statements: The customs cannot make a direct punishment decision to demand payment of equivalence value; Goods not cleared for failure of submission of warrant upon declaration should be treated discriminatingly; The legal nature of relevant treatment methods formulated by the Regulations should be scientifically defined; Relevant requisites for maritime smuggling and procedural violation should be exactly determined; Relevant factors for penalty mitigation should be scientifically applied; Requisites for smuggling of continual or continuous nature should be clearly understood; Modifications with normative supplement and their reactivity should be treated discriminatingly. These discussions are of great practical value to proper application of the Regulations.