HOÀN THIỆN KHUNG PHÁP LÝ VỀ XỬ PHẠT VI PHẠM HÀNH CHÍNH LĨNH VỰC HẢI QUAN

Abstract

In order for customs laws and specialized management regulations for export and import goods to be strictly and effectively enforced in practice, contributing significantly to the establishment of a fair competitive environment among entities engaged in import and export activities, one of the necessary tools is administrative penalties for violations. This article discusses the characteristics of administrative penalty enforcement in the customs sector, the current situation of legal regulations,