smuggle

[zǒu sī]

Act of evading supervision and regulation on entry and exit of illegal articles

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The legal concept of the crime of smuggling refers to the violation of the customs law and other relevant national laws law 、 statute , evading customs supervision, illegally transporting, carrying or mailing articles prohibited by the State from entering or leaving the country, goods and articles restricted by the State from entering or leaving the country, or goods and articles that should pay customs duties and other import taxes according to law, entering or leaving the country in a large amount and with serious circumstances.

Chinese name: smuggle
Foreign name: Smuggling

Pinyin: zǒu sī
Interpretation: To import or export secretly and illegally

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1. It refers to the act of illegally transporting or carrying gold, silver, foreign currency, goods, etc. into or out of the country.

clear Wang Tao The Proposal on the Proposed Foreign Medicine Director General: "And the smuggled ships were very fast again. They took the boat by night and refused to obey cross examination."

Aiwu My Traveling Companion: "They have the biggest shortcomings that other friends do not have, gambling, smuggling, eating opium 。”

2. It refers to the act of smuggling goods in China without paying taxes according to law.

Mao Dun "Journey News": "However, there are also the poorest 'smugglers', that is, some ignorant and unpatriotic peddlers. They sell a poor little load from the gathering and distributing strongholds of illegal goods with two shoulders and two legs. They bypass the checkpoints like mice, so that they can easily come to the city and win the privacy of thieves."

Basic concepts

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Smuggling refers to violation of《 Customs Law of the People's Republic of China 》(hereinafter referred to as the Customs Law) and relevant laws and administrative regulations, evading customs supervision, evading taxes payable, and evading the country's prohibitive or restrictive management on entry and exit. According to the relevant provisions of the Criminal Law, smuggling It refers to a criminal act committed by a unit or individual in violation of customs laws and regulations, evading customs supervision, transporting, carrying or mailing goods and articles prohibited by the State from importing or exporting, or goods and articles that should pay duties to the State according to law into or out of the country, with a large amount and serious circumstances.

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1. Without the approval of the State Council or an organ authorized by the State Council, transporting, carrying or mailing goods or articles prohibited or restricted by the State from entering or leaving the country, or goods or articles subject to duty payment according to law, from places without a customs office.

Smuggled vehicle

2. Evading customs supervision by hiding, disguising, concealing, falsifying or other means through a place where a customs office is established, transporting, carrying or mailing goods or articles whose entry or exit is prohibited or restricted by the State, or goods or articles for which duties are payable according to law.

3. Using forged or altered manuals, documents, seals, account books, electronic data or other means to evade customs supervision Goods under customs supervision Articles and inbound overseas means of transport are sold within the territory of China.

4. The use of forged or altered manuals, documents, seals, account books, electronic data, or false reporting of the unit consumption of finished products in processing trade, etc., causes the goods and articles under customs supervision to be out of supervision.

5. Evading customs supervision by hiding, disguising, concealing, falsifying or other means, and illegally bonded area , Export Processing Zone and other customs Special regulatory areas Internal Goods under customs supervision , goods, transported out of the area.

6. Other acts of evading customs supervision, which constitute smuggling.

act of smuggling

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One of the following acts belongs to act of smuggling (1) Without the approval of the State Council or an organ authorized by the State Council, transporting or carrying articles prohibited by the State from entering or leaving the country, goods or articles whose import or export are restricted by the State or which are subject to customs duties according to law into or out of the country from a place without a customs office; (2) Evading customs custody, transporting, carrying or mailing articles prohibited by the State from entering or leaving the country, goods and articles whose import or export are restricted by the State or which are subject to customs duties according to law by hiding, disguising, concealing, falsifying or other means through places where a customs office is established; (3) Falsely reporting or concealing the price of import and export goods and evading customs duties; (4) Selling bonded goods imported with special permission, other goods under Customs supervision, or inbound means of transport from abroad without Customs permission and payment of customs duties; (5) Without the permission of the customs and the payment of customs duties, sell the goods imported for specific enterprises and specific purposes for tax reduction or exemption, or Specific deductions Goods imported for specific areas are transported to other areas within the territory without authorization.

Whoever commits one of the following acts shall be punished as a smuggling act: (1) directly and illegally purchasing smuggled imported goods and articles from smugglers; (2) Transporting, purchasing or selling articles prohibited by the State from entering or leaving the country in inland or territorial waters, or transporting, purchasing or selling goods or articles restricted by the State from import or export, without legal certificates.

Decree No. 17 of the State Administration for Industry and Commerce of the People's Republic of China on December 11, 1993, the Interim Provisions of the Administration for Industry and Commerce on the Punishment of Smuggling and Smuggling, states that the punishment of smuggling and smuggling shall be subject to the following provisions:

1． Administration for Industry and Commerce In the process of investigating and dealing with smuggling and smuggling activities, the units and individuals that sell the imported commodities under the administration of the State quota or use the imported commodities under the administration of the State quota for their own use shall be strictly examined for their relevant procedures or certificates. Among them, automobiles and motorcycles shall have the Certificate of Import of Goods, or the Certificate of Confiscation of Smuggled Automobiles and Motorcycles, and the invoice issued by the designated sales unit of the confiscated vehicles for anti smuggling; Other commodities shall have one of the import procedures, the invoice of the legal distribution unit, and the legal punishment decision. Those who do not have the above procedures or certificates shall be punished according to the circumstances: (1) For those who sell, the articles shall be confiscated, the sales funds shall be confiscated, and a fine of 10%~20% of the equivalent value of the articles may be imposed; If it is verified that the goods are smuggled, the goods shall be confiscated, the sales proceeds shall be confiscated, and a fine of 20% of the value of the goods may be imposed. (2) Those who purchase bulk household appliances and other articles for their own use will be fined 10%~30% of the value of the articles, and those who purchase automobiles and motorcycles for their own use will be confiscated.

2. For those who provide various formalities, certificates, car license plates, funds, means of transport, storage and other convenient conditions for the distribution of illegally imported goods, confiscate the special tools, confiscate the illegal income, and impose a fine of 1-3 times the amount of the illegal income; If the illegal gains cannot be determined, a fine of less than 50000 yuan shall be imposed.

3. For smuggling and smuggling, in addition to administrative punishment according to this provision, if it violates the criminal law, it shall be transferred to the judicial organ for investigation of criminal responsibility; Violation of party and political disciplines shall be handled by discipline inspection and supervision departments.

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Amendments to the Criminal Law （8） Provisions before introduction:

Peddle cigarettes

China's criminal law provides severe sanctions for smuggling crimes. Whoever smuggles ordinary goods and evades payable taxes of more than 500000 yuan shall be sentenced to fixed-term imprisonment of more than 10 years or Life imprisonment And shall also be fined not less than one time but not more than five times the amount of tax evaded or evaded or confiscated of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment or death and confiscation of property according to law. Whoever evades or dodges payable taxes of more than 150000 yuan but less than 500000 yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than one time but not more than five times the amount of payable taxes evaded or dodged. Whoever evades or dodges payable taxes of not less than 50000 yuan but not more than 150000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than one time but not more than five times the amount of payable taxes evaded or dodged. If a unit smuggles ordinary goods or articles, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the smuggling shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years. If the smuggling of articles prohibited by other countries from entering or leaving the country constitutes a crime, and the circumstances are serious, according to the Criminal Law, the maximum penalty may be life imprisonment or death (of which, crime of smuggling pornographic articles The maximum punishment is life imprisonment, and all others are death penalty).

On February 25, 2011, the state issued Amendments to the Criminal Law （8） The punishment for the crime of smuggling has been revised. The main change is that the death penalty for the crime of smuggling ordinary goods and the crime of smuggling special goods other than weapons, ammunition, nuclear materials or forged currency has been abolished. Specifically:

1、 Crime of smuggling ordinary goods:

（1） Smuggling goods or articles, evading or evading the payable tax is relatively large, or being given two times for smuggling within one year administrative sanction Whoever smuggles again afterwards shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than one time but not more than five times the amount of payable tax evaded or dodged.

（2） Whoever smuggles goods or articles and evades or dodges payable taxes, if the amount is huge or if there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than one time but not more than five times the amount of payable taxes evaded or dodged.

（3） Whoever smuggles goods or articles and evades or dodges payable duties, if the circumstances are especially serious, shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and shall also be fined not less than one time but not more than five times the amount of payable duties evaded or dodged or be sentenced to confiscation of property.

2、 Crime of smuggling special goods:

Whoever smuggles weapons, ammunition, nuclear materials or forged currency shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined or sentenced to confiscation of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment or death and shall also be sentenced to confiscation of property; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

Smuggling cultural relics, gold, silver and other precious commodities prohibited by the State from export heavy metal Or precious animals and their products whose import or export is prohibited by the State shall be sentenced to fixed-term imprisonment of not less than five years but not more than 10 years and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be sentenced to confiscation of property; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not more than five years and shall also be fined.

Smuggling rare plants And its products and other goods and articles whose import and export are prohibited by the State shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years and shall also be fined.

Whoever smuggles, traffics in, transports or manufactures narcotic drugs, regardless of the quantity, shall be investigated for criminal responsibility and given criminal punishment. Whoever smuggles, traffics in, transports or manufactures narcotic drugs and falls under any of the following categories shall be sentenced to fixed-term imprisonment of 15 years, life imprisonment or death, and shall also be sentenced to confiscation of property:

（1） Smuggling, trafficking in, transporting or manufacturing more than one kilogram of opium, heroin or Methamphetamine 50 grams or more or large quantities of other drugs;

（2） Ringleaders of drug smuggling, trafficking, transportation and manufacturing groups;

(III) Armed cover smuggling Trafficking, transporting or manufacturing drugs;

（4） Those who resist inspection, detention or arrest by violence, and the circumstances are serious;

（5） Participating in organized international drug trafficking.

Smuggling, trafficking in, transporting or manufacturing opium of more than 200 grams but less than 1 kilogram, heroin or Methamphetamine If the amount of drugs is not less than 10 grams but not more than 50 grams or the amount of other drugs is relatively large, he shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined.

Whoever smuggles, traffics in, transports or manufactures opium of less than 200 grams, heroin or methamphetamine of less than 10 grams or other small quantities of narcotic drugs shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance and shall also be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

On December 26, 2020, the 24th Meeting of the Standing Committee of the 13th National People's Congress of the People's Republic of China adopted the Eleventh Amendment to the Criminal Law of the People's Republic of China, which will come into force on March 1, 2021. Specifically:

smuggling

Article 151 Whoever smuggles weapons, ammunition, nuclear materials or forged currency shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined or sentenced to confiscation of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

Whoever smuggles cultural relics, gold, silver and other precious metals whose export is prohibited by the State or precious animals and their products whose import and export are prohibited by the State shall be sentenced to fixed-term imprisonment of not less than five years but not more than 10 years and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be sentenced to confiscation of property; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not more than five years and shall also be fined.

Whoever smuggles rare plants and their products and other goods and articles the import and export of which is prohibited by the State shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years and shall also be fined.

Where a unit commits the crime prescribed in this Article, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the provisions of the paragraphs of this Article.

Article 152 Whoever, for the purpose of making profits or spreading, smuggles pornographic films, video tapes, audio tapes, pictures, books and periodicals or other pornographic articles shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated of property; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance and shall also be fined.

Whoever evades Customs supervision and control and transports solid waste, liquid waste and gaseous waste from abroad into the country, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years and shall also, or shall only, be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years and shall also be fined.

Where a unit commits the crimes mentioned in the preceding two paragraphs, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the provisions of the preceding two paragraphs.

Article 153 Whoever smuggles goods or articles other than those specified in Articles 151, 152 and 347 of this Law shall, in light of the seriousness of the circumstances, be punished in accordance with the following provisions:

（1） Whoever smuggles goods or articles and evades or dodges relatively large amounts of payable tax, or smuggles again after being given a second administrative penalty for smuggling within one year, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than one time but not more than five times the amount of payable tax evaded or dodged.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years.

Those who have smuggled goods and articles for many times without being dealt with shall be punished according to the accumulated amount of payable tax evaded or dodged.

Article 154 Whoever commits any of the following acts of smuggling, which constitutes a crime according to the provisions of this Section, shall be convicted and punished in accordance with the provisions of Article 153 of this Law:

（1） Selling bonded goods such as raw materials, parts, finished products and equipment approved for import for processing with supplied materials, assembling with supplied parts, and compensation trade for profit within the territory of China without the permission of the customs and without paying the payable tax;

（2） Selling goods and articles imported with specific tax reduction or exemption for profit within the territory of the People's Republic of China without permission of the Customs and without paying the amount of tax payable.

Article 155 The following acts shall be regarded as crimes of smuggling and punished in accordance with the relevant provisions of this Section:

（1） Directly and illegally purchasing from smugglers articles prohibited by the State from importation, or directly and illegally purchasing from smugglers other smuggled imported goods and articles in relatively large amounts;

（2） Transporting, purchasing or selling in inland waters, territorial seas, boundary rivers or lakes articles whose import or export is prohibited by the State, or transporting, purchasing or selling goods or articles whose import or export is restricted by the State, in large quantities, without legal certificates.

Article 156 Whoever conspires with criminals of smuggling to provide them with loans, funds, account numbers, invoices and certificates, or to provide them with transportation, storage, mailing or other facilities shall be regarded as an accomplice in the crime of smuggling and punished.

Article 157 Whoever shields smuggling with arms shall be given a heavier punishment in accordance with the provisions of the first paragraph of Article 151 of this Law.

Whoever resists smuggling by means of violence or threat shall be punished in accordance with the provisions on combined punishment for several crimes, with the crime of smuggling and the crime of obstructing State functionaries from performing their duties according to law as stipulated in Article 277 of this Law.

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Where a unit commits the crime of smuggling, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the corresponding provisions of the Criminal Law.

Historical status

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Historical reasons

Smuggling red oil

Smuggling is an international social phenomenon, which is related to the existence of tariff system, commodity price difference between countries and trade restrictions. As long as the national implementation Foreign trade management As long as there is a price difference between domestic and foreign markets, smuggling will inevitably occur. Smuggling has a very long history. From a worldwide perspective, smuggling, as an illegal trade act, is closely related to Capitalist commodity economy It was also produced in the 14th and 16th centuries. At that time, with the increasing development of maritime traffic, the commodity currency developed at an astonishing speed, so that the rulers of western capitalist countries had to consider taking regulatory measures to control it in order to safeguard their own interests, so they passed legislation to formulate rules that must be observed for the entry and exit of commodities, and set up customs to supervise the entry and exit of commodities, In this way, tariffs and other additional taxes will be levied to increase the national financial revenue.

Any act of evading customs inspection and violating rules is smuggling, and the actor will be punished accordingly. With the development of European countries capitalist economy Further development and Domestic unified market With the formation of the WTO, countries have gradually improved their customs systems and tariff policies, and tariffs have become one of the important tools for countries to implement their trade policies. For their own interests, countries, on the one hand, restrict the import of goods and encourage the export of goods to promote the development of their own economies; On the other hand, in the name of a country, it helps its own goods overcome tariff barriers of other countries in various forms. This triggered a trade smuggling war, which even intensified into a military trade war. In order to oppose smuggling trade within their own borders, some countries have taken strict measures to control smuggling. However, due to the temptation of huge profits, smuggling has been banned and is becoming increasingly fierce.

In general, smuggling activities in the world are becoming larger and larger, with more and more people, more and more rigorous organizations, and more sophisticated and advanced means. The increasingly rampant smuggling activities have brought great harm to the political, economic, cultural and other fields of the world. In order to fight against smuggling, countries have also constantly improved their domestic laws. Recognizing the trend of increasingly internationalized smuggling, governments of all countries have also cooperated with each other, jointly participated in the formulation of some international conventions, tightened the anti smuggling legal network, and cooperated with each other in organizational structure, information exchange and other aspects to jointly combat smuggling crimes.

Current situation of smuggling

At present, China's smuggling crimes mainly present the following characteristics and trends:

1. Smuggling crimes involve more and more areas. The smuggling crime involves more and more units and people, Complicity Showing an upward trend; Smuggling crimes involve more and more regions, and smuggling in the mainland tends to be serious; The types of smuggled goods are more and more extensive, including almost all kinds of means of production, means of livelihood, cultural products, cultural relics, drugs, etc., and they change with the change of the market.

Smuggling jeans

2. The crime of smuggling is on the rise, and the number of major cases has risen significantly, which has caused serious harm. Smuggling crimes are basically economic crimes, and the amount has become an objective standard to measure the social harmfulness of smuggling crimes. The amount of crime is increasing, which is a characteristic of smuggling crimes. The economic losses caused to the country are often tens of millions or billions of yuan socialist market economy It caused serious damage.

3. The unit crime is very serious. The unit smuggling is very serious, which is the most prominent feature of the smuggling situation in China. According to statistics, about 10% of the cases with a case value of more than 20000 yuan but less than 50000 yuan were implemented by units; About 30% of the cases with a case value of more than 50000 yuan but less than 300000 yuan were implemented by the unit; About 50% of the cases with a case value of more than 300000 yuan but less than 1 million yuan were implemented by the unit; About 70% of the cases with a case value of more than 1 million yuan but less than 10 million yuan were implemented by the unit; About 80% of the cases with a case value of more than 10 million yuan were implemented by units. The unit smuggling crime is on the rise, which not only damages the country's foreign trade, but also seriously affects the image of the Party and the government among the people.

4. The criminal means of smuggling crime are frequent and cunning. According to the statistical data of the Customs in 1996, the main means of smuggling at present are listed according to the value of the cases seized, in the order of false declaration and tax evasion, reselling of processed materials and finished products, smuggling by sea, "three false" smuggling, alteration and forgery of documents, seals and signatures, trans customs transportation of "non materials", import and export goods sandwiched, sales of specific duty-free goods, transportation means hidden, etc. Only from 1995 to the first half of 1996, the customs identified the fake Import declaration form 1846, involving US $2.125 billion and HK $15.153 million.

5. The smuggling crime is internationalized, collectivized and violent. Different from the past, smuggling crime has become an international, collectivized and violent trend, and the collusion between domestic smuggling groups and overseas smuggling groups has become increasingly close.

In 2023, the Anti smuggling Bureau of the General Administration of Customs will resolutely implement the spirit of General Secretary Xi Jinping's important instructions on combating smuggling, and organize the national customs anti smuggling departments to carry out special crackdowns on prominent crimes such as duty-free "purchase by proxy", smuggling of agricultural products, guns, drugs, foreign garbage, and false tax fraud related to smuggling in Hainan Islands, and achieve remarkable results. In 2023, the anti smuggling department of the customs nationwide registered 4959 cases of smuggling and other illegal crimes, effectively curbing the tendency of smuggling crimes. Since 2023, 749 cases of drug smuggling crimes have been filed and investigated, and 5.53 tons of cocaine, methamphetamine and other drugs have been seized; 66 cases of smuggling weapons and ammunition were filed and investigated, and 119 compressed gas powered guns were seized.^[1]

Causes of crime

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Smuggling electronic products

The purpose of probing into the causes of smuggling crime is to seek countermeasures against smuggling crime. Over the past three decades of reform and opening up, accompanied by the overall international smuggling situation, there have been several high tides of smuggling in China until it reached such a rampant level. There are many reasons. On the whole, it can be summarized as follows:

Economic reasons

The internal causes of smuggling crimes are the over strict control of the country's foreign trade and the wide price difference between domestic and foreign commodities. Since China began to implement the reform and opening up policy after 1978, it has increasingly exposed the real gap between China and other economically developed countries. One of its manifestations is that the price difference between many commodities in China's domestic market and similar commodities in the international market is very large. Tianjin Xiali sedan with an annual output of 30000 cars sells at least 80000 yuan domestically, while similar cars can only sell up to 6000 dollars in the international market; The domestic price of Shanghai Santana 2000 is about 180000 yuan, while similar cars can only sell for 10000 dollars in the international market. Although China has lowered tariffs on many goods since 1993, compared with other countries, especially developed countries, China's tariffs are still relatively high. Because of this reason, it is inevitable for some criminals to obtain huge profits by taking risks in smuggling.

Driven by economic interests, many localities and departments condone and support smuggling activities Local protectionism It has seriously promoted the increase of smuggling activities. A small number of local governments and departments put local and local interests above the national interests and overall interests, engaged in "policies at the top and countermeasures at the bottom", dug corners of the country, undermined the interests of the people, and contributed to the rampant smuggling crime. Local protectionism Sectoral protectionism It has become the "air raid shelter" and "protective umbrella" of smuggling activities consciously or unconsciously.

Institutional reasons

Smuggling foreign garbage

The imperfection of relevant systems is another important factor that causes the emergence and increase of smuggling crimes. This is mainly reflected in the defects in the management system. Due to China's foreign trade management system, domestic market management system and Financial management system All of them have defects to varying degrees, are not perfect, and even have some confusion and weakness. The defect of the management system is also manifested in the low quality of a few customs inspectors in China, who indulge in smuggling and even participate in smuggling, making smuggled goods unimpeded when entering and leaving the country. smuggle Crime The activity has developed from the initial simple crime committed by social personnel to the inducement of customs staff to participate in or cover up crimes, which is a new situation that should be paid great attention to.

Geographical reasons

China's land border is more than 21000 kilometers long, and its coastline is about 18000 kilometers long. Illegal smuggling activities take advantage of the fact that the mainland of China faces Hong Kong and Macao in the south and Hong Kong and Macao in the east Taiwan Island Across the sea, the southwest is adjacent to the "Golden Triangle" area, which is rich in drugs. In addition to the above-mentioned "land routes" conducive to smuggling, China's vast coastline connected with the sea has become an ideal waterway for covert shipping of smuggled goods. A large number of smuggled goods from South Korea, Japan and Hong Kong, Macao and Taiwan have flowed into the mainland; Cultural relics, precious animals and products, gold, silver and products from the mainland are also very easy to flow into Taiwan, Hong Kong and Macao or flow abroad through these regions. It can be seen that geographical reasons have a greater impact on smuggling. To prevent and punish smuggling crimes, different governance measures must be formulated according to the special geographical locations of different regions, and focus on the prevention and control of areas with serious and frequent smuggling.

Conceptual reason

Smuggled watch

As the smuggling crime is an administrative crime, it does not directly infringe upon the personal interests of citizens or even the interests of any unit. It seems that there is no specific victim. On the contrary, many people believe that smuggling can bring them many benefits. Therefore, people often have insufficient awareness of the harmfulness of smuggling crimes. Many smugglers, including customs and judicial departments, do not hate smuggling crimes. Sometimes they even indulge, connive or even support smuggling crimes. On the contrary, smuggling criminals themselves do not consider this a criminal act.

Reasons for law enforcement

1. Insufficient anti smuggling capacity. Smuggling crimes are becoming more and more modern. Most of the smugglers have modern means of communication and transportation to deal with the smuggling activities of anti smuggling personnel. Some have also planted members of smuggling organizations within the anti smuggling team to move at the right moment. After some smugglers succeed repeatedly, their funds become increasingly abundant, which in turn makes it possible to improve the equipment of smugglers. At the same time, some smugglers try their best to attract and corrupt the smuggling investigators. Compared with the advanced equipment of some criminal organizations, China's anti smuggling force is obviously insufficient, especially the quality of anti smuggling personnel is not high, the material conditions are backward, and it is difficult to effectively seize smuggling crimes.

2. Laws are not obeyed and enforcement is lax. In the law enforcement activities of smuggling crimes, there are a large number of phenomena of poor supervision, lax law enforcement, and non-compliance with the law. The main manifestation is that smuggling crimes are not severely punished according to law, but "compensation instead of punishment, punishment instead of punishment". In recent years, some customs and judicial authorities have refused to investigate and deal with bribes or supported, connived at and sheltered criminals because of "human relations", "relationships" or pressure. When dealing with cases, "punishment is replaced by punishment", which makes the big things become small and the small things become small. As a result, some smuggling criminals go unpunished and become arrogant, which makes smuggling crimes even worse.

smuggle

3. The criminal crackdown is not effective. Criminal sanctions are the most severe and final means to deal with smuggling crimes. Making full use of this means can not only deter other criminals who are preparing to smuggle to a certain extent, but also restrain them Criminal psychology To stop criminal acts and effectively punish and educate smugglers so that they will not commit crimes. However, most of the smuggling cases found were punished by punishment instead of punishment. Due to the ineffective criminal crackdown, the sentencing will not be imposed, which undoubtedly brings a sense of security to criminals and encourages their fluke mentality, so that they can carry out smuggling without fear, making smuggling criminal activities despite repeated bans can't be stopped 。

harm

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Damage to national sovereignty and dignity and endanger national security

Smuggling South China tiger

The customs is the national supervision and administration organ for entry and exit, whose function is to supervise inward and outward means of transport , goods and articles, levying customs duties and other taxes, investigating smuggling and compiling customs statistics. Customs is the symbol of a country's national sovereignty and the concentrated embodiment of national interests. Smuggling is an act of evading customs supervision, which directly damages national sovereignty and image. The rampant smuggling will eventually lead to the emptiness of customs functions and the emptiness of customs, eroding national sovereignty. The opium smuggling became increasingly serious in the middle and late Qing Dynasty, which finally led to the loss of customs power. Foreigners controlled China's customs, and national sovereignty was lost. The smuggling of drugs, cultural relics, rare animal and plant species, weapons and ammunition, and obscene articles into and out of China in smuggling crimes will directly affect China's international image, and even endanger national security.

National taxes

Levying tariffs and other taxes is one of the major functions of the customs. With the growing volume of China's foreign trade, the proportion of tariffs and other taxes levied by the customs is also increasing. Smuggling directly endangers national taxes and seriously damages national economic interests. Take the 5.9 million tons of light diesel oil shipped from Hong Kong to the mainland of China from January to November 1998 as an example, that is, the price of 140 US dollars/ton is taken as the CIF price, from which the state will charge 411 million yuan of tariff, 590 million yuan of consumption tax and 1.336 billion yuan of value-added tax, totaling 2.337 billion yuan. Zhanjiang The value of smuggling cases exceeds 10 billion yuan, and the value of smuggling cases in Xiamen exceeds 40 billion yuan, bringing huge losses to the national economy. According to statistics, in 1999, the customs revenue exceeded 100 billion yuan, reaching 159.1 billion yuan, and in 2000, it exceeded 200 billion yuan, reaching 224.2 billion yuan, all of which were directly related to the severe crackdown on smuggling crimes by the customs that year.

Destroy the market

Seriously threatening the survival and development of national industry

Smuggling white powder

Serious smuggling has made some Large state-owned enterprises Suffering from pain, especially the national key enterprises in petroleum, chemical, chemical fiber, edible oil and other industries. In 1996 and 1997, smuggled food oil entered the domestic market on a large scale. Every month, 10000 tons of smuggled food oil entered the domestic market, accounting for half of normal trade imports. In Shanghai alone, the crude soybean oil and refined oil smuggled in from Guangdong, Guangxi, Fujian and Zhejiang at that time were 100 yuan or 200 yuan lower than the market price at that time. In particular, in the first half of 1998, due to the impact of private goods, the oil products of Shanghai grease enterprises were overstocked, the enterprises were under started, and the sales were not smooth. As a result, 150 million yuan of enterprise funds were occupied, followed by production reduction and shutdown. In just two months, the enterprise reduced its production by 16000 tons. As a result of the shutdown, a large number of employees were laid off Direct economic loss Up to 4 million yuan. In the first quarter of 1998 alone, China's petrochemical industry, which has always been profitable, lost 3 billion yuan. China's chemical fiber industry has not been spared. In 1997, 381 enterprises in the chemical fiber industry lost money, accounting for 28.3% of the whole industry. From January to August 1998, the sampling survey of 13 state-owned chemical fiber enterprises in 17 provinces and cities by relevant departments showed that 60.18% of the enterprises lost money.

The negative effects of smuggling are like Domino. It not only affects the enterprise itself, but also destroys the normal market order. The national anti smuggling conference in mid July 1998 made the situation fundamentally better. The monthly output of Shanghai Oil&Fat Company before the anti smuggling was only 2000-3000 tons, but after the anti smuggling, it rose to 800-10000 tons. The enterprise not only made up for the loss before the anti smuggling, but also made a profit of 150 million yuan. This is true of similar enterprises nationwide. In 2000, the economy of domestic key industries operated well. In 2000, Sinopec Group operated 69.53 million tons of refined oil products, and achieved 55.6 billion yuan in profits and taxes, up 60% year on year (including 20 billion yuan in profits, up 160% year on year). The sales revenue of the textile industry reached 729.3 billion yuan, realizing a profit of 24.6 billion yuan, up 22% and 1.3 times respectively year on year. Lucky Group In 2000, the company realized a profit of 140 million yuan and a total profit and tax of 196 million yuan, up 18% and 9% respectively year on year.

Corroding people's thoughts, corrupting social ethos and inducing crimes

The crime of smuggling is not pure destruction Foreign trade management The crime of system and customs supervision system is often intertwined with other economic crimes, which corrodes people's thoughts, poisons social ethos and induces other criminal crimes. The extraordinary smuggling cases in Zhanjiang and Xiamen show that the smuggling is a trade of power and money, involving not only customs, but also border guards, public security, maritime police, commodity inspection, port affairs, shipping, and even local government officials. Besides smuggling, the crimes involved include corruption, bribery Crime of illegal business Etc. These cases not only involve power and money transactions, but also money and sex transactions and power and sex transactions. They endanger the national economic order, damage the government's management functions, and corrupt a large number of Party cadres. Smuggling aggravates corruption, and corruption protects smuggling, which has a very bad impact on the local people.

Main methods

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Customs clearance smuggling

Maritime secret collection

It refers to the act of evading customs supervision and smuggling dutiable, prohibited or restricted goods and articles into or out of the country in a concealed way through the establishment of import and export ports of the customs. According to the provisions of customs laws, inbound and outbound goods, articles and means of transport must be subject to customs supervision. Therefore, in order to avoid customs supervision during customs clearance and achieve the purpose of smuggling into the country, methods such as false reporting, concealment, deception and border crossing must be used to hide and not be detected by the customs. False declaration refers to the declaration to the customs under the supervision of the customs on the surface. However, untruthful declaration is a kind of declaration that conceals the truth, which is very deceptive. Common false reports include the name, quantity, specification, origin and trade nature of goods and articles. Hiding is to hide the inbound and outbound goods or articles carried in a certain part of an article that is allowed to enter and exit with the article, so as to avoid customs supervision. Due to the different location and characteristics of hiding, it can be divided into four forms:

The first is to dig and hide. It is to use a certain thickness of a part of the object, excavate an appropriate vacancy through processing, hide the private goods and close the incision.

The second is embedding. It refers to the method of using the natural gap of the object structure to hide the object. The natural gap may occur, including the natural gap formed by the object structure, and the artificial space formed by removing some accessories in the object structure.

Third, human body concealment. It is a method of hiding or binding objects by using human body exterior and clothing. Human concealment is generally to use the internal cavity of the human body to hide objects. Smugglers use these parts, such as anus, vagina, stomach and mouth for smuggling.

The fourth is the hiding of special tools. It is a method of concealing smuggled goods by using special objects specially made for smuggling needs and processed by special equipment. Special manufacturing refers to the specialized manufacturing with a kind of industrial skills or industrial processing equipment to hide articles into objects in the production and processing process, for example, suitcases hide drugs in the production process. The forms of hollowing and artificial voids are not special. Mashuffle includes two ways: deformation and camouflage. The former refers to the use of the plasticity and extensibility of smuggled goods to change the original image of goods, such as gold processing, deformation and color plating to make household utensils. The latter refers to the use of packaging, shape or color similar to the shape and color of smuggled goods to cover smuggled goods for deception.

Passing through the customs means that the doer neither declares to the customs nor conceals the goods or articles to be declared, but takes advantage of some systems or loopholes in customs supervision to carry them into and out of the country. Customs crossing smuggling mainly occurs in the process of passengers entering and leaving the country. Smugglers take advantage of the red and green channel system of the customs to allow passengers to choose a green channel without declaration to enter and exit the country's dutiable, prohibited or restricted goods and articles into and out of the country.

Smuggling around customs

Anti smuggling

It refers to the act of illegally carrying dutiable, prohibited and restricted goods or articles into or out of the country without passing through the country's open ports of entry and exit and the national borders and tunnels that allow entry and exit. Smugglers who use the way of smuggling around customs generally have certain objective conditions. They have smuggling bases in the destination of private goods or along the coast, are familiar with the situation of both sides of the border, and have certain social relations They also have convenient means of transportation. Smuggling around customs is common at land border and sea in china. Those engaged in smuggling around the border on land are mainly smuggling groups, a small number of border people and gang partners. Those engaged in smuggling around customs at sea generally have maritime means of transport, and maritime smuggling is characterized by large amount and rapid action. Due to the long coastline of China, the complicated situation of ships and the large scope of smuggling ships, it is very difficult to suppress smuggling. In particular, smugglers use advanced technology to assemble ships and convert ordinary ships into airships for smuggling. The competition between smuggling and anti smuggling is becoming increasingly fierce.

Subsequent smuggling

It refers to selling bonded goods or Specific tax relief goods Conduct profit-making activities. Follow up smuggling is an act of evading customs supervision in the follow-up supervision of the customs to adapt to the new trade mode and extend the supervision from the port to the inland. The objects of subsequent smuggling are mainly bonded goods and specific goods for tax reduction or exemption. Their common feature is that they are not allowed to sell or transfer without completing the entry and exit procedures at the customs.

Quasi smuggling

It refers to the act of directly purchasing smuggled goods and articles from smugglers, or transporting, purchasing or selling goods and articles prohibited or restricted by the State from entering or leaving the country in inland or territorial waters. These two kinds of behaviors are either in the preparatory stage of entering and exiting the customs and evading customs supervision, or in the stage of evading customs supervision and selling private goods. Because they and act of smuggling Closely linked, it is called quasi smuggling.

Group smuggling

Smuggling South China tiger

Smuggling groups are established to engage in smuggling activities for a long time relative stability An organization of. It is a criminal organization specialized in smuggling. The main characteristics of the smuggling group are clear organization and division of labor, strict discipline, remote command of the ringleaders, close cooperation of core personnel, abundant funds, complete personnel, large smuggling scale, and advanced communication equipment. International smuggling groups also have their own special means of transport, armed security personnel and other necessary equipment. Some smuggling groups have also established private transportation lines, liaison stations, sales networks and measures to prevent mistakes. They often take one place as the center and the surrounding countries or regions as the target to carry out smuggling and smuggling activities. Extraordinary smuggling cases in Zhanjiang and Xiamen are cases of smuggling syndicates. In Zhanjiang smuggling case Li Shen , Zhang Yi Lin Chunhua The three criminal groups led by Deng Chongan and Chen Lishen are the most rampant. They are known as "the king of customs declaration", "the king of oil smuggling" and "the king of truck smuggling". These smugglers have their own fleets and storage docks, which can operate in a coordinated manner, and attract and corrupt government officials to open up the joint for smuggling. In just two or three years, the value of smuggling cases in Zhanjiang has exceeded 10 billion yuan, and the amount of tax evasion has reached more than 6 billion yuan.

Legal person smuggling

As legal entities pursue economic interests in their foreign trade activities, they are prone to smuggling in violation of laws and regulations and evading customs supervision. The main feature of legal person smuggling is to cover up illegal acts in a legal form. The value of smuggling cases is generally large. Smuggling techniques mainly include technical smuggling means such as false declaration of the name, quantity, price and origin of imported and exported goods. Smuggling channels are mainly in freight channels and processing trade, which greatly damage the economic interests of the country.

Waterman smuggling

Water smuggling is also known as gang smuggling. People engaged in water smuggling can easily enter and exit the country. They are familiar with the price quotations of the two places, and can bring goods with large price differences. The number of goods is small, but the number of times they enter and leave the country is large, which harms the management and economic interests of the country on the entry and exit system. They are special in smuggling activities. as Shatoujiao Zhongying Street It is one of the only two informal ports in China. Water customers are employed by traders inside and outside the restricted area to take goods out of the country for their employers to earn labor fees. The service fee depends on the value of the goods it carries. Zhongying Street The water tourists at Qiaotou have a long history. Long before liberation, local residents generally sold some goods outside the town from Chinese and British streets. By the 1990s, the nature of water tourists had not changed, and 99% of them were local people. However, in recent years, some outlaws inside and outside the town have used water customers for smuggling. They employ a large number of water customers to break up the smuggled goods and take them out of the town from Zhongying Street, from which water customers collect labor fees. There are as many as 6000 water passengers in Zhongying Street. They often use the staff in the restricted area to clear the customs when they leave work and when tourists leave the customs collectively, and threaten the customs staff who temporarily detain and confiscate the prohibited articles they carry according to law, which seriously disturb the normal order of the customs.

Common techniques

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Trade smuggling

General trade smuggling crime is the most typical and basic form of smuggling crime. It refers to the act of evading customs supervision by setting up a customs location, transporting, carrying and mailing goods and articles that are prohibited by the state from entering or leaving the country or that are subject to tax according to law. Common techniques include:

1． False report 。 Such as false declaration of product name, price, quantity, specification, trade nature and origin.

2． conceal the truth from higher authorities 。 If the container is embedded or the actual container is quoted as empty, the price is concealed.

3． hide 。 Such as goods, means of transport (cars and ships), special means of concealment (special containers), postal articles and human concealment (also known as waterborne smuggling, which is mostly found at ports bordering Hong Kong and Macao).

Processing smuggling

The processing trade smuggling crime is a form of smuggling crime that is easy to occur in enterprises supervised by the customs. There are both unit crimes and individual crimes or both. It refers to those registered in the customs Processing trade enterprises , evading the follow-up supervision of the customs, and selling bonded goods and special goods with tax reduction or exemption without authorization. Common techniques include:

1． "Flying Material" Smuggling Law 。 That is to say, the bonded materials and parts will not be processed in the factory after being imported and will be sold directly to domestic market for profit.

2． Fraudulent verification method 。 That is to say, the customs will be defrauded of verification and cancellation by means of under reporting more imports, over reporting less exports, false exports, swapping materials, false documents, false carry over, etc., so as to achieve the purpose of smuggling and tax evasion.

3． Proof method of tax deduction for scalping 。

4． False cooperation "tax package" method 。 It means that enterprises without preferential policies for tax reduction and exemption enjoy Specific deductions % of the units purchase tax relief equipment.

Maritime smuggling

The crime of smuggling by sea is a form of smuggling crime that bypasses the customs territory. It refers to the act that the perpetrator transports, purchases or sells goods and articles whose import and export are prohibited or restricted by the state in China's inland and territorial waters. The amount of goods and articles is large and they are regarded as smuggling without legal evidence. Common techniques include:

（1） Sea connection 。 Smuggling ships pick up smuggled goods from predetermined locations at sea and smuggle them into China.

（2） "Ants move" 。 It mainly refers to the smuggling of refined oil products, that is, the smugglers use the method of accumulating a little to avoid attack.

（3） Smuggling with refitted or specially made ships 。 Such as double bottom refitted oil tankers, concealed cargo ships in cabins, and more advanced underwater towing with special caissons and olive boats.

（4） Stolen unloading on shore 。 That is, smugglers have never set up ports, harbours or shoals to smuggle smuggled goods ashore.

smuggling of drugs

Drug smuggling crime is a special form of smuggling crime frequently occurring in the customs areas of our province at present, which refers to the illegal transportation, carrying and mailing of drugs and Precursor Chemicals The act of entering or leaving the country. Common techniques include:

（1） Transportation of precursor chemicals 。 For example, hiding transportation and manufacturing in the freight channel Amphetamine (commonly known as“ ice ”）The entry and exit of raw ephedrine.

（2） Carrying a small amount of drugs into and out of the country 。 For example, it is found that individual passengers use their bodies or luggage to hide a small amount of heroin (commonly known as "white powder") when entering and leaving the port at the international airport and the port travel inspection channel.

（3） Mail sporadic drugs into and out of China 。 If smugglers are found in the mail channel and sent by mail with false names ecstasy (commonly known as "k powder").

Preventive countermeasures

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The crime of smuggling is the result of the interaction of many social factors, such as economy, politics and culture. Therefore, if we want to fundamentally curb smuggling crimes, we must use legal, economic, administrative, educational and other means to mobilize the whole society, carry out overall combat, rely on party and government organs at all levels, people's organizations, professional law enforcement teams and the masses of the people, and comprehensively deal with smuggling crimes. Comprehensive treatment is an effective countermeasure to prevent and reduce all crimes in China. Through the analysis of the causes of smuggling crimes, it is also a complex phenomenon caused by multi-level and multi link reasons. To effectively control smuggling crimes, we must take this phenomenon as a system and implement comprehensive treatment.

With the deepening of the fight against smuggling, the overall social anti smuggling comprehensive governance pattern of the Central Committee has been determined, which is: "the Party and the government unified leadership, anti smuggling supervision and coordination, departments fulfill their responsibilities, enterprises support and cooperate, the masses actively participate, the top and bottom work together, strengthen the construction of laws and regulations, public opinion guidance, and strict management". In terms of the current situation, in terms of effectively curbing smuggling activities, we should focus on the following aspects:

Accelerate the development of the domestic economy and appropriately relax foreign trade control

The reason why the state implements Foreign trade control In the final analysis, the purpose is to safeguard national interests, of which the core is economic interests. The main content of relaxing foreign trade control is to guide the situation and determine reasonable tax rates. When formulating tariff rates, it should be considered from the perspective of facilitating smuggling. Only reasonable tariff rates can deter smugglers. The tax rate is too high, which not only makes the country unable to collect taxes, but also makes smugglers willing to take the risk of "killing the head" under the driving of high economic benefits. It can be considered that with China's entry into WTO, the healthy development of domestic economy and the relaxation of foreign trade, it is inevitable that smuggling crimes will gradually decrease.

Improve the competitiveness of domestic enterprises and shorten the commodity price gap

As mentioned in the previous analysis, the wide price difference between domestic and foreign commodities is one of the internal reasons for the existence of smuggling crimes. There are certain inevitable reasons for some foreign products entering China through smuggling channels. However, if we improve the competitiveness of domestic enterprises, we can reduce smuggling to a certain extent by shortening the price difference and quality gap of commodities. This has been confirmed by the fact that some domestic products in China have continuously strengthened their competitiveness in recent years. With the development of China's economy, the improvement of product quality and the reduction of price will make smugglers "unprofitable", thus making it possible to reduce smuggling.

Strengthen supervision, weaken and restrict Local protectionism

Improving the ability to control unit smuggling Because of the conflict of interests between the central and local governments, and allowing competition, local protectionism has certain inevitability. The connivance of smuggling crime in some places is the main reason for the long-term rampant local smuggling crime. To eliminate local protectionism, on the one hand, we should strengthen the management and supervision of the central government over local areas, establish and improve the restriction mechanism, especially in foreign trade activities; On the other hand, it is necessary to appropriately expand local autonomy, alleviate local strong sense of self-protection, and eliminate their mentality of seeking benefits by improper means, so as to weaken local protectionism. The situation of serious unit smuggling will also be greatly improved, and there will be no lack of local efforts to combat other crimes of smuggling, In this way, the conditions for the existence of smuggling crimes will be greatly weakened.

Strengthen the construction of anti smuggling team and equipment

China's anti smuggling ability is relatively weak, and many smuggling cases have not been detected, which has contributed to the arrogance of smuggling crimes. Anti smuggling is one of the most powerful means of anti smuggling. Strengthening anti smuggling work and improving the detection rate of smuggling cases can effectively eliminate the lucky psychology of smugglers and reduce smuggling crimes. In order to improve the anti smuggling ability, we must first ensure the number of anti smuggling personnel and solve the problem of insufficient anti smuggling force at many ports; Secondly, the quality of anti smuggling personnel in customs and other institutions must be improved; Third, strengthen the construction of anti smuggling equipment; Fourth, improve the management mechanism, coordinate the relationship between various anti smuggling departments, make the anti smuggling work into a standardized and legalized track, change the situation of our public security, customs, industry and commerce, border defense, taxation, fishery, and militia fighting independently in the anti smuggling work, and make our overall anti smuggling ability rapidly improve.

The managers of non anti smuggling agencies participate together

We will strengthen the comprehensive management of ships, ports and docks. Smuggling bulk goods into the country through ships is the basic feature of smuggling crimes in recent years. Strengthening the management of ships, ports and docks has grasped the key to curbing smuggling, which requires giving full play to the role of management departments and their staff outside the anti smuggling agencies. Therefore, relevant departments should strengthen the following work:

1. When building fishing vessels and transportation vessels, any unit or individual shall report to the fishery or transportation authorities for approval in accordance with the regulations, and the ship inspection department shall strictly check the relevant technical indicators.

2. Strictly implement national regulations, and resolutely clean up and ban "three no" ships.

3. Strengthen the management of ports and docks.

Rectify the domestic market and block the back road of smuggling crime

Among the five anti smuggling work guidelines proposed by the Central Committee, namely, "seizing the sea, blocking the land, port inspection, market management and strict punishment", strengthening market management is an important link and a countermeasure. Strengthening the management of the domestic market and making the domestic market standardized and orderly is an effective measure to cut off the source of smuggling criminals and block the flow of goods of smuggling criminals, so as to control and prevent their crimes.

plus Enforce judicial handling of smuggling cases

Judicial treatment of criminals. Criminal sanctions are indispensable. Although criminal sanctions are not the only or even the main means to deal with smuggling crimes, their role in preventing and reducing crimes cannot be ignored. Especially for the crime of smuggling, the public, including the smugglers themselves, are relatively weak in their sense of guilt about smuggling. In this way, many social factors that play an important role in curbing other crimes, such as public censure, social supervision and education, appear weak and powerless in the face of smuggling crimes. Penalty has both deterrent and educational functions. Criminal sanctions show that the state and society have a negative evaluation of criminal acts, which is of great significance for smuggling crimes.

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