Customs Administrative Penalty Discretion Benchmark Study

Standardizing administrative law enforcement discretion, establishing and implementing the administrative penalty basis system,are the important content of the party's 17 about standardization administrative enforcement requirements.As a national entry and exit administration, Customs and Excise Department has four tasks on regulation, taxation, smuggling and statistics.When the customs promotes law-based public administration, it will inevitably involve the use of discretion and control.Administrative penalty is seemed as the most severe sanction of administrative actions, with a certain range of discretion, whose enforcement risk and integrity risk cannot be ignored.Once the administrative penalty discretion is abused, it will inevitably endanger the foundation of the customs'business,and damage the image of the customs law enforcement. In addition, the "Administrative Punishment Law," "Customs Law", "Customs Regulations on Administrative Punishment" and other relevant laws and regulations,have provide a legal basis on discretion of administrative penalty. However, it does not solve the problem of the discretion's specific standards.At this stage,the law enforcement standards and scale of the Customs administrative penalty are still not standardized or coherent. Big differences do exist in handling of similar cases in different Customs control zones in law enforcement practice,not even exclude the existence of "human case" and the "attitude of case".So it really difficult to look into the subsequent responsibility on related parties.So as to provide a relatively stable standard for reference for the future similar cases.Therefore, the establishment of the customs administrative penalty discretionary basis system is a significant problem urgent to solve to the customs, especially to administrative law enforcement departments.It's an operational-oriented problem about specific standards for the exercise of discretion, which needs to explore,sum-up and constantly improve in the practice.It is not only a legislative technical issue,but also a question of practical experience. According to the relevant theory on the benchmarks of administrative punishment discretion, I am trying to dissertate the relevant issues about the establishment of the customs administrative penalty discretion benchmarks from the view of the practical problem existing in the customs administrative penalty.