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海关行政承诺在树立诚信政府形象、弘扬现代海关服务理念,提高行政效率、增强行政效能,密切海关和行政相对人的联系配合,实现关企共赢等方面都起到了重要而特殊的作用。与此同时,海关行政承诺失当甚至引发法律责任的风险也始终存在,如重复承诺、越权承诺、瑕疵承诺、诺而不践、选择性执行和变通执行承诺、承诺不公开等情况。海关行政承诺失当会导致行政相对人的信赖利益被损害,政府的诚信受到质疑,与海关行政管理目标背道而驰,造成海关自身与社会公众关系紧张,滋生权力“寻租”等风险,引发行政复议和行政诉讼的后果。因此,应当区分构成或不构成行政行为的海关行政承诺失当的法律责任。建议应充分认识到行政承诺本身的法律执行,并高度重视对实行行政承诺的海关的执法监督和对违诺责任的追究。
Customs administration promises to play an important and special role in establishing an honest government image, promoting the concept of modern customs service, improving administrative efficiency, enhancing administrative efficiency, connecting and cooperating closely with counterparts in customs and administration, and achieving win-win situation for enterprises and enterprises. In the meantime, risks of misconduct in the customs administration and even legal liability persist, such as repetitive commitments, over-commitment, defective promises, non-compliance, selective implementation and flexible implementation of commitments, and non-disclosure of commitments. The failure of the customs administration promises will lead to the damage to the trust interests of the relatives of the administration. The integrity of the government is questioned and run counter to the objective of the administration of customs so as to cause the customs themselves to have risks with the public, breeding rights such as rent-seeking, The consequences of reconsideration and administrative proceedings. Therefore, we should distinguish between the legal liabilities of misconduct of the customs administration that constitute or do not constitute the administrative act. The suggestion should fully recognize the legal implementation of the administrative commitment itself and attach great importance to the enforcement of the supervision of the customs that implement the administrative commitment and the investigation of the responsibility of the illegal commitment.