貿易安全與便利驅動下智慧海關建設的法治保障
萬曙春、吳俊傑、李昕儒

摘要：
在當前貿易安全與便利並重的形勢下，傳統海關監管模式已難以充分滿足發展需要，這進一步推動了智慧海關建設的進程，而其相關法治體系的完善與支撐，已成為推動該項工作深化發展的關鍵環節。本文通過梳理智慧海關實踐進展，剖析其與海關法治的辯證關係及法治保障必要性，並認為應當從數字法治建設突破時空壓縮困境、堅守公平正義價值內核、構建包容審慎監管範式及運用多元規制工具破解法治滯後四方面，構建系統化法治保障體系，助力海關治理現代化。

關鍵詞：
智慧海關 貿易安全與便利 法治 數治

Legal Protection for the Construction of Smart Customs Driven by Trade Security and Facilitation
Wan Shuchun; Wu Junjie; Li Xinru

Abstract：
Against the backdrop of growing demands for trade security and facilitation, traditional customs supervision models are increasingly inadequate to meet evolving needs, which has accelerated the advancement of smart customs initiatives. In this process, strengthening the corresponding legal framework has become a crucial factor in deepening and sustaining these reforms. By sorting out the practical progress of smart customs, this paper analyzes its dialectical relationship with customs rule of law and the necessity of legal protection. It argues that a systematic legal protection system should be established from four aspects: breaking the time-space compressed predicament through digital rule of law construction, adhering to the core value of fairness and justice, constructing a prudent and inclusive regulatory paradigm, and using diverse regulatory tools to address the lag of the rule of law, so as to promote the modernization ofcustoms governance.

Key words：
Smart Customs Trade Security and Facilitation Rule of Law Digital Governance