岁末年初,海关总署紧锣密鼓地出台了一系列署令。元旦一过,新的税则开始实施,许多相关规定都要及时调整。进出口商的眼睛都紧盯着诸如审价办法等同贸易利益直接相关的文件。夹在一堆文件中的《海关行政裁定管理暂行办法》(以下简称《办法》)没有引起太多的注意,毕竟大家对行政裁定这个词是陌生的。在中国海关的法律文件中,这个词的出现也不过是近两年的事。 The year-end and New Year holidays, the General Administration of Customs issued a series of decree in full swing. New Year’s Day, the new tax began to implement, many relevant provisions must be promptly adjusted. The eyes of importers and exporters are closely watching the documents directly related to trade interests, such as the value-at-auction approach. The “Interim Measures for the Administration of Customs Administrative Ruling” (hereinafter referred to as the “Measures”) caught in a pile of documents did not attract much attention. After all, everyone was unfamiliar with the term administrative adjudication. In the Chinese customs legal documents, the emergence of the word is nothing more than two years.