行政执法时效制度是国家行政机关依法行政的重要组成部分 ,但是目前对这一问题并未引起足够的重视 ,我国目前也没有统一的行政执法时效制度 ,在海关的法律法规规章中 ,也多是对海关执法相对人作出的规定。因此 ,探讨建立完善的海关行政时效制度 ,对于提高海关的依法行政水平具有重要意义。以下是作者对此问题做出的深入思考— The system of time limitation of administrative law enforcement is an important part of state administrative organ’s administration according to law, but so far it has not paid enough attention to this issue. At present, China does not have a unified system of timeliness of administrative law enforcement. Of the laws and regulations of the customs, Regulations on the Relatives of Customs Enforcement. Therefore, it is of great significance to explore how to set up a sound system of time limitation of customs administration in order to improve the level of administration according to law. The following is the author made in-depth thinking on this issue -