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欧洲融合的发展进程决定了德国海关执法必须置于欧共体框架内而不能自行孤立地发展;通过边界的管理和保障供应链的安全来实现贸易便利化是德国海关的公共责任,而在促进贸易便利化中如何保障内国公民权利成为德国海关面临的新挑战。海关法在吸收和接纳欧洲法的过程中,积极促进自由贸易并承认这种宪法约束,通过促进自由贸易来保障内国公民权利;同时德国海关通过机构改革尽量将政府干预降到最低。这些都是德国海关应对新挑战的有益举措。德国海关执法中服务行政的理念和机制、用私法思维解决公法领域问题的思维模式以及在执法中落实宪法所保障的对外自由贸易等保障内国公民权利的做法都具有启发意义。
The development process of European integration determines that German customs law enforcement must be placed within the framework of the European Community and cannot be developed in isolation; the realization of trade facilitation through the management of the borders and the security of the supply chain is a public responsibility of the German customs, which is promoting How to protect the rights of citizens in the country has become a new challenge facing German customs in trade facilitation. In the process of absorbing and admitting European law, the Customs Law actively promotes free trade and recognizes this constitutional constraint, and protects the rights of citizens in the country through the promotion of free trade. At the same time, German Customs minimizes government intervention through institutional reforms. These are all useful measures taken by the German customs to meet new challenges. The concept and mechanism of service administration in German customs law enforcement, the mode of thinking of using private law thinking to solve problems in the public law field, and the implementation of constitutional protection of foreign free trade, etc., which protect the rights of citizens in the country, are all instructive.