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                ABSTRAC 
ABSTRAC T
“In the modem administrative law,administrative discretion is in no doubt that a core,a very conspicuous location”①Ke.Ju said:“The Administrative Law ruled the term was discretionary’’②。((Black’S Law Dictionary))in the definition of discretion means“enj oyed by judges and administrative staff,and they consider  appropriate  or  necessary in  the case of acts or omissions of the fight to choose;If not reflect an abuse of discretion,such action or omission can not be overturned.@“In the past,people often believe that broad discretion is incompatible with the law,which is the traditional constitutional principles.But this arbitrary point can not be accepted today,and indeed it does not contain any reason. The rule of law is not required to eliminate a wide range of discretion,but the law should be able to control its exercise.The modem rule require as much as possible and the broadest possible discretion.④In recent years, with the continuous  increase  in the functions of the Customs,Customs
penalties discretion the scope and variety are also expanding.Customs penalties discretion,as the core of the customs administrative power is
回Yu Ling yun:(;Administrative Discretion theory:},the Chinese Peoples Public S∞urity University Press 2005 edition of person,P.1(Introduction).
。Yu Ling yun:{Administrative Discretion theory},the Chinese Peoples Public Sccurity University Press in 2005
who edition,P.2.
。Weng Yue sheng:{Administrative Law and the modem rule oflaw}:Taiwan’s New Xiang Printing Company,
1990 edition.P.40.
蛳【English]William.Wade:{Administrative》。Xu Bing translation,Encyclopedia ofChina Publishing House,
1997 edition,P.55	
3
not 
not only the needs of a modem customs administration is conducive to an active executive,there is also potential for abuse and facts,causing great damage.Therefore,the discretionary power of customs penalties for the effective control is very important.How to correctly understand the customs penalty discretion,and its ef
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