也论海关事务担保的性质

海关事务担保的基础是海关债,海关债属于公法上的债,其担保方式与民事担保没有区别。设立海关事务担保是为了保障海关债的实现、切实制裁违反国家管理进出口秩序行为的提供追偿权。进出口货物的收发货人虽然具有一定的启动海关事务担保的权利,但是大部分情况下,海关事务担保的启动权在海关,担保额、方式等内容要素由海关决定。因而可以归人行政担保。

Properties of Customs Security

Customs security is based on customs debts which is one of debts regulated by public law. It shares the same measures with civil security. Customs security is established for ensuring realization of customs debts, fines and confiscation on those who outbreak customs laws. Though importers and exporters have rights to ask the Customs to release goods against security, it is the Customs that has power to determine whether a security is required and then the volume and measures. In this respect, customs security is administrative security.