《政府信息公开条例》实施一年多来,对推进廉洁、高效、勤政海关的建设发挥了至关重要的作用,但其部分规定存在的概念模糊、范围宽泛及与其他部门法间不相衔接等问题,在令执法者困“惑”不已的同时还可能招来横“祸”行政复议和行政诉讼的风险。为此,本文从海关信息依申请公开的视角,对《政府信息公开条例》和《海关关务公开办法》中相关规定进行法理解读。 Since the implementation of the “Regulations on the Open Government Information” for more than a year, it has played a crucial role in promoting a clean, efficient and diligent Customs and Excise Department. However, some of its provisions provide ambiguous concepts, a wide range of concepts, and incompatibilities with other departments and laws Convergence and other issues, so that law enforcement officials trapped “Puzzle ” endless while also provoking horizontal “disaster ” administrative review and administrative litigation risk. Therefore, from the perspective of applying for disclosure of customs information, this article conducts a legal interpretation of the relevant provisions in the Regulations on the Disclosure of Government Information and the Measures for the Administration of Customs Affairs.