海关行邮监管中存在对货物和物品两种不同的法律适用方式。随着经济全球化和跨境贸易电子商务的发展,行邮监管中两类法律适用方式由于通关和税赋差异过大以及细则性规程不够明确等问题,给海关现场监管带来困难,易引发矛盾冲突和走私违法活动。笔者建议从传统海关行邮监管法规界定的“物品”破题,修改海关法,调整行政法规,缩小货物与物品过于悬殊的通关和税赋差异,适应社会经济发展的需要。当前,要通过制定海关规章和规范性文件,改革传统的行邮监管操作模式,提升行邮监管水平和效能,解决跨境电子商务快速发展带来的突出矛盾。 There are two different modes of law applicable to goods and articles in customs supervision and administration. With the development of economic globalization and cross-border trade and electronic commerce, the two types of legal application methods in the regulation of postal and postal service have caused difficulties in the supervision of the customs on the spot due to the large differences in customs clearance and taxation and the lack of clarity in detailed rules and regulations, Conflicts and smuggling of illegal activities. The author suggests to change the Customs Law, adjust the administrative regulations, narrow the customs clearance and tax disparity which are too disproportionate between the goods and the goods, and adapt to the needs of social and economic development from the traditional " At present, it is necessary to reform the traditional postal and postal regulatory mode of operation through the formulation of customs regulations and normative documents, enhance the supervision and efficiency of postal and postal services and solve the outstanding contradictions arising from the rapid development of cross-border e-commerce.