海关是国家行政机构的重要组成部分，其作用集中体现在两方面：代表国家主权和保证法律法规的贯彻执行；为保障行政的高效性，海关被赋予一定的立法权和准司法权。事实证明了海关这种复合型权力存在的必要性和合理性，但如同其他权力一样，海关权力也必须受到监督和控制。在改 Customs is an important part of the state administration. Its role is embodied in two aspects: on behalf of national sovereignty and guarantee of the implementation of laws and regulations; and in order to ensure the efficiency of administration, the customs are given certain legislative and quasi-judicial powers. Facts have proved the necessity and rationality of the existence of a composite power of customs. However, like other powers, the power of customs must also be supervised and controlled. In change