“依法行政，为国把关”作为新的海关工作方针，标志着海关建设进入了一个崭新的发展阶段。然而我们对依法行政方针的研究和落实，不应只停留在对其重要性的泛泛议论上，而应面对我国国情、海关关情和海关依法行政的实际，认真分析并找准制约海关依法行政的突出问题，深人进行 “Administering according to law and taking control of the country as a guideline for the new customs” signify that customs construction has entered a completely new stage of development. However, our study and implementation of the principle of administering the country according to law should not stop at the general discussion of its importance. Instead, we should seriously analyze and find out the ways and means of restricting the customs according to law in the face of the actual conditions of our country, customs and the customs administration by law. Prominent administrative problems, carried out in depth