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海关事务担保对于加强海关监管,促进海关流通具有重要意义,我国《海关法》已经设立海关事务担保法律制度。但是海关事务担保的法律属性还存在一定的争议,主要是由于公法与私法的划分所造成的。事实上,海关事务担保的法律性质很难说究竟属于公法还是私法,但是完全可以借鉴私法上的担保制度,对现行海关事务担保制度进行扩充与完善,实现其立法目的。
The guarantee of customs affairs is of great significance to strengthening the supervision of customs and promoting the circulation of customs. China Customs Law has established the legal system of customs affairs guarantee. However, there is still some controversy over the legal nature of the customs affairs guarantee, which is mainly caused by the division of public law and private law. In fact, the legal nature of the guarantee of customs affairs is hard to say whether it belongs to public law or private law. However, it is entirely possible to draw on the guarantee system in private law to expand and perfect the existing system of customs affairs guarantee and achieve its legislative goal.