The Research On Smuggling Crime In Way Of Entrusted Overseas Purchasing

With the development of economy and society, entrusted overseas purchasing becomes a new way of shopping abroad, and it can be classified into profitable purchasing and unprofitable purchasing. According to China’s current legislation, the imported goods are divided into goods and items based on "profitability standard", and regulated by different rules of clearance supervision and import duties. Goods can’t pass through custom and pay duties in the form of items, and the import duties burden of goods is generally much heavier than that of items. Goods of entrusted overseas shopping pass through custom and pay duties in the form of items, but goods of profitable purchasing are goods, not items. Therefore, the profitable-purchasing behavior is smuggling. Although goods of unprofitable purchasing are items, unprofitable-purchasing behavior may also constitute smuggling. The smuggling behaviors above are referred to as smuggling in way of entrusted overseas purchasing, and called smuggling crime in way of entrusted overseas purchasing if the constitutive elements of smuggling crime are met.The accurate evaluation of behaviors of entrusted overseas purchasing is the premise of highly effective fight against crime. The author arrives at the following conclusions after doing research on the objective elements and subjective elements of the crime:three kinds of dangerous acts, namely mis-reporting, under-reporting and evading reporting; the evasion of duties payable should be accumulated if the smuggling has not been punished by criminal law; criminal intent can be presumed in smuggling crime and the presumption is rebuttable; purchasers’criminal intent won’t establish if the purchasers have illegality recognition errors and possibility of illegality recognition is lacked.Compared to fighting against crime, crime prevention can achieve the objectives of criminal policy better as a positive intervention in advance. The author applies the theory of how crime generates to probe into causes of smuggling crime in way of entrusted overseas purchasing and concludes that huge market demand for overseas goods, lack of customs supervision, law blank of petty foreign trade, and public’s misconception of entrusted overseas purchasing are the major factors. The author proposes the corresponding preventive measures against the crime, such as to establish a secondary reporting system of mailing items, to modify the Passengers’ Baggage Declaration Form, to establish a relatively simplified clearance system of small cargo, to establish a relatively reasonable import duties of petty trade.