作者：北京睿库发布时间：2022-04-07 15:04:12
不久前，办公室一位同事开车上班，把车子停在附近路边，下班后发现玻璃上贴了一张处罚单。同事乖乖到交警大队交罚款，没想到警察告诉他，属于“首违不罚"范围，以后注意，再犯就要按章处罚了。同事颇为惊讶，觉得教育作用十分显著，再次引起了我对海关首违不罚的关注。
去年初，十三届全国人大常委会第二十五次会议表决通过的《行政处罚法》修正案第三十三条明确：初次违法且危害后果轻微并及时改正的，可以不予行政处罚。以上法律已于2021年7月15日正式施行，司法部要求各地区各部门根据实际制定并公开初次违法免罚清单，以推行多领域实施包容免罚清单模式工作为契机，切实转变工作作风，提升执法服务水平，维护经济和社会秩序，优化法治化营商环境。
就海关而言，由于海关实施行政处罚的违法行为种类繁多，“首违不罚"是按照具体的违法行为区分还是进行分类或者不予分类？危害后果轻微如何认定？及时改正的具体要求是什么？ 进出口企业热切期盼海关积极行动，尽快出台“首违不罚"适用清单，制定海关“首违不罚"实施规范，把“首违不罚"法律原则落到实处，提升海关执法温度，增强企业自主守法意识，实现企业与海关的双赢。
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