“依法行政 ,为国把关”海关工作新方针表明 :在海关 ,行政必须依法和依法必须行政已经不是一个“要不要”实现的问题 ,而应是强调如何实现的问题。因此 ,我们应重视实践和操作层面问题的研究。海关行政责任制度就是一个实践性操作性很强的问题。笔者撰文 ,意在从完善海关行政 “Administrative according to law, the new customs work guidelines for the country” indicate that: at the customs, the administration must be legal and the law must be implemented is not an issue of “whether or not” to achieve, but rather should emphasize how to achieve the problem. Therefore, we should pay attention to the study of practical and operational issues. The customs administrative responsibility system is a problem that is very practical and operational. The author of the article intends to improve the customs administration