《中华人民共和国海关法》自1987年1月1日实施以来,对于明确海关职能、完善海关法制、加强海关监管、保护国家税收、促进对外贸易、维护当事人合法权益和打击走私违法犯罪行为起到了重要而积极的作用。但是,随着改革开放的不断深化、对外贸易的迅速增长和依法治国方略的确定,随着我国推进现代海关 Since the implementation of the “Customs Law of the People’s Republic of China” on January 1, 1987, it has played a role in clarifying the functions of the customs, perfecting the customs legal system, strengthening the supervision of the customs, protecting the state revenue, promoting foreign trade, safeguarding the legitimate rights and interests of litigants and cracking down smuggling and criminal activities Important and positive effect However, with the deepening of reform and opening up, the rapid growth of foreign trade and the determination of the strategy of governing the country according to law, as China advances the modern customs