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为适应加入世贸组织的新形势 ,我国应建立与对外贸易相协调的专门海关法院。借鉴美国海关法院制度的经验 ,创设适应社会主义市场经济体制要求的中国海关法院制度 ,对扩大改革开放、促进国际贸易意义重大。
In order to meet the new situation of China’s accession to the WTO, China should set up a special customs court in harmony with its foreign trade. Drawing lessons from the experience of the U.S. customs court system and creating a Chinese customs court system that meets the requirements of the socialist market economic system, it is of great significance to expanding the reform and opening up and promoting international trade.