目前在进一步加大打私力度和加强海关队伍建设的新形势下 ,深入研究新《海关法》法律责任体系有着重要的现实意义。为此 ,笔者拟结合法律理论和海关实践 ,对新《海关法》的法律责任体系谈谈个人的一管之见。一、法律责任的有关理论（一）法律责任的概念和特征１ 法律责任的概念 At present, under the new situation of further intensifying self-seeking and strengthening the construction of the contingent of customs personnel, it is of great practical significance to conduct an in-depth study on the legal liability system of the new Customs Law. To this end, the author intends to combine the legal theory and customs practice, the legal system of the new “Customs Law” to talk about personal one-way opinion. First, the legal liability theory (a) the concept and characteristics of legal liability 1 the concept of legal responsibility