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《中华人民共和国行政强制法》第十二条对行政强制执行方式予以明确列举,在海关执法实践中,有些执法行为是否属于行政强制执行方式,存在较大的争议。目前海关有关强制执行的规定,因为与《行政强制法》的规定不一致,需要进行调整和规范。同时,由于法律的不同规定,对于海关自身拥有行政强制执行权的,能否再申请法院强制执行的问题,实践中也认识不一,亟待厘清。海关申请法院强制的期限,应当严格执行《行政强制法》第五十三条的有关规定,逾期申请的,法院不予受理。
Article 12 of the “Administrative Compulsory Law of the People’s Republic of China” clearly enumerates the administrative enforcement methods. In the customs enforcement, some law enforcement acts are subject to administrative enforcement and there is a big dispute. At present, the customs provisions on enforcement are inconsistent with the provisions of the “Administrative Enforcement Law” and need to be adjusted and regulated. At the same time, due to the different legal provisions, the customs themselves have the right to enforce the administrative power, can apply for court enforcement issues, in practice also recognize different needs to be clarified. The deadline for applying for court enforcement by a customs office shall strictly implement the relevant provisions of Article 53 of the “Administrative Enforcement Law.” If the application is overdue, the court shall not accept the application.