Study On The Standards For Determining Illegal Gains In Customs Administrative Penalties

Illegal gains is an important and complex issue,especially after the merger of the former Entry-Exit Inspection and Quarantine Bureau into the General Administration of Customs,the scope of Customs administrative management has been further expanded,and the number of Customs administrative penalty cases involving illegal gains has also increased significantly.The lack of legal basis and the needs of law enforcement practice require us to pay attention to and attach importance to this issue.The new "Administrative Penalty Law"provides a clear definition of illegal gains,which provides ideas and directions for the establishment of the criteria for identifying illegal gains in Customs administrative penalties.Combining the provisions of the new "Administrative Penalty Law" and the Customs laws and regulations,violations of Customs supervision that involve illegal gains can be broadly categorized into types such as "smuggling" " operating without a license" " selling or using uninspected goods without authorization" " disposing of Customs-supervised goods without authorization" "importing and exporting unqualified goods" and "making false declarations ".However,the current standards for determining illegal gains in Customs administrative penalties,including the "full amount" and "profit-based" standards,have deficiencies.Although the "compromise" standard aligns more with the realities of Customs supervision,it lacks rigorous justification and practicality.Therefore,it is recommended to adopt the "comprehensive consideration" standard for the disposal of illegal gains in Customs administrative penalties.The disposal of illegally obtained proceeds from Customs administrative penalties should be carried out using a "comprehensive consideration"standard that takes into account various factors.These factors include the subjective aspects of the offender,the consequences of their illegal behavior,the frequency of violations within the past 12 months,and the expression of "illegal gains" in the administrative processing.The decision on confiscating the illegal proceeds should be made based on these factors.Furthermore,the various types of illegal behaviors related to Customs-related illegal gains should be systematically classified.According to its behavioral patterns,it is recommended that the standards proposed in this paper be applied accordingly.Furthermore,in view of the inadequate laws and regulations related to Customs administrative penalties for illegal gains and the problems in their enforcement,it is suggested that the legislative level should clarify the connotation of illegal gains and the definition of the cost of illegal gains,while strict determination of the causal relationship between illegal behavior and illegal gains should be given to Customs law enforcement personnel with certain discretionary power,in order to improve the rationality and legality of the disposal of Customs administrative penalties for illegal gains.