行政指导在我国行政领域尚属新生事物,相应的行政法学研究还不够丰富和成熟,而对于海关领域行政指导的法学研究就更是乏人问津了。目前,海关行政指导已经展现了一定的现实成效,但是实践中和制度上仍有很多不可回避的问题需要解答。在海关领域运用行政指导是必要和可行的。 Administrative guidance is still a new thing in the field of administration in our country. The corresponding study of administrative law is not yet rich and mature enough, and the study of law in the field of administrative guidance is even more scarcer. At present, the customs administrative guidance has shown some realistic results, but there are still many unavoidable problems that need to be answered in practice and system. It is necessary and feasible to apply administrative guidance in the field of customs.