１９９９年海关工作新方针的提出 ,是海关适应市场经济和“依法治国”方略 ,寻求自身改革、发展和完善的理性选择 ,是海关管理思想的一次飞跃 ,对新形势下的海关工作起到了积极的推动作用。当前 ,结合“三讲”教育 ,坚持用“三讲”精神来全面贯彻落实“依法行政 ,为国把关”海 The introduction of a new guideline on customs work in 1999 is a rational choice for the customs to adapt themselves to the market economy and the strategy of “governing the country according to law” and seeks to reform, develop and perfect itself. It is a leap in customs management thinking and has played a positive role in the customs work in the new situation The role of promotion. At present, in line with the “three stresses” education, we must persist in using the spirit of the “three stresses” to comprehensively implement the principle of "administration by law,