对《海关法》修订的考量——基于出口烟花爆竹行政处罚具体实践  

Considerations of the Revision of the Customs Law——Based on the Specifc Practice of Administrative Penalties for Export Fireworks

作　　者：王鹏 余钧 WANG Peng;YU Jun

机构地区：[1]长沙海关

出　　处：《海关法评论》2023年第1期309-318,共10页Review of Customs Law

摘　　要：烟花爆竹作为1类危险货物(爆炸品),在生产、经营、运输等各环节均形成了严格的监管体系。但从具体行政处罚实践情况分析,在出口环节的海关执法实践中还存在主观故意情节认定、违法事实取证、量罚尺度等方面的问题,需要对伪报瞒报行为开展法律分析,研究《海关法》与《进出口商品检验法》的衔接问题,对明确案件处罚依据、准确量罚等方面进行完善,从立法层面为海关加大烟花爆竹伪报瞒报等违法违规行为执法打击力度提供支撑,切实维护国家安全。Fireworks and firecrackers,categorized as Class 1 dangerous goods(explosives),are subject to strict regulatory measures throughout their production,operation,and transportation processes.However,an analysis of specific administrative penalty practices reveals issues in the customs enforcement process for exports.These issues include subjective intention determination,evidence collection for illegal activities,and the scale of quantitative punishment.It is necessary to conduct legal analysis on the behavior of false reporting and concealment,study the connection between the Customs Law and the Commodity Inspection Law,and improve and clarify the basis for case punishment and accurate measurement of punishment at the legislative level.This will provide support for the customs to increase the enforcement and crackdown on ilegal activities and safeguard the national security.

关 键 词：烟花爆竹 行政处罚 海关 公共安全 

分 类 号：D922.221[政治法律—经济法学] D922.11[政治法律—法学]