近年来,随着我国改革开放的不断深入、境内外人员物资交流的日益频繁,境内外居民通过旅检渠道携带进出境印刷品(包括音像制品)的数量较以往有大幅增长,种类也日趋多样。但很多旅客对于进出境印刷品海关监管有关的法律规定尚不十分清楚,对旅客携带印刷品进出境是否需要申报、哪些印刷品禁止进出境、海关对印刷品性质有无审定职权等问题还存在模糊认识,由此引发的行政复议和诉讼争议时有发生。通过该案,下列法律问题应予以明确: In recent years, with the continuous deepening of China’s reform and opening up and the increasingly frequent exchanges of materials between domestic and foreign personnel, the number of domestic and foreign residents carrying inbound and outbound printed materials (including audio and video products) through the inspection and inspection channels has increased substantially as compared with the past, and the types have become increasingly diverse. However, many passengers are still not very clear about the legal provisions concerning the customs supervision of inbound and outbound printed matter. There is still a vague understanding of whether passengers are required to apply for the import and export of printed materials, which printed materials are prohibited from entering or leaving the country, and whether the Customs has the authority to examine the nature of printed matters. This led to the occurrence of administrative reconsideration and litigation disputes. Through the case, the following legal issues should be clarified: