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“收缴”是海关行政处罚中适用的重要的执法手段,《海关行政处罚实施条例》第62条是关于“收缴”的专门规定;《条例》第61条第2款、第63条及《海关行政处罚案件程序规定》第66条第1款第4项都出现了“收缴”一词。但海关理论界对此没有足够的重视,使海关法律、法规中“收缴”一词的使用语境、词义都有较大区别,对其法律性质、适用范围也一直未明确,导致执法实践中的不统一。本文在界定“海关收缴”概念的基础上,着重分析“海关收缴”的范围,以助于《海关行政处罚实施条例》中关于“收缴”的规定能够得到正确的适用和实施。
“Collection ” is an important law enforcement means applicable to administrative penalties of the Customs. Article 62 of the Regulations on the Implementation of Customs Administrative Punishment is a special regulation on “collection ”; Article 61, paragraph 2, Article 63 And Article 66 (1) (4) of the Provisions on the Procedures of Customs Administrative Penalties, the word “collection” appears. However, the customs circles do not pay enough attention to this, which makes the use context and meanings of the words “confiscation” in the customs laws and regulations are greatly different. As to the legal nature of the law, the scope of application has not been clearly defined, resulting in the enforcement of law In practice, not uniform. On the basis of defining the concept of “collection by customs”, this article focuses on the analysis of the scope of “collection by customs” so as to help the provisions of “Regulations on the Implementation of Customs Administrative Punishment” on “collection” to be correctly applied and Implementation.