我國現行海關查緝走私法律問題之探討

The exploration of legal issues on Taiwan Customs' current interception of smuggling.

廖秀春(Hsiu-Chun Liao)

指導教授 ： 李憲佐 ； 郭振恭

中原大學/法學院/財經法律研究所/碩士(2017年)

https://doi.org/10.6840/cycu201700333

摘要

世界各國都有海關查緝走私的制度，目的在於遏止逃漏稅捐與逃避管制，以維護國家課徵關稅權及保護國內工商業發展，並維護國家社會秩序之安全。近年來，由於我國關稅之稅率一再降低，走私之貨物不斷由消費性洋貨，逐漸轉為毒品、槍械、彈藥及管制進口或高稅率之貨品。為防堵私梟非法私運「禁止進口或管制」之物品進入國內，並避免少數不肖進口廠商之走私及逃漏稅捐，海關就各種方式對私運行為加強查緝。
查緝走私，係關稅制度中，藉由關稅課徵之行政審查、過濾、查驗等等手續，對進入本國之貨物與旅客加以查核，並藉由上開行政手續，杜絕有侵害國家社會或影響經濟發展之貨物進入國境內，以保衛國家社會安全。
我國目前執行查緝走私之業務，原則上係由海關主管，惟因人力有限，僅可應付通商口岸之查緝業務，故通商口岸以外地區，則賴軍警治安機關或其他機關之協助。目前由於各機關間，權責無法明確劃分，導致在防制走私之工作上，衍生諸多困擾，致使走私日益猖獗，嚴重影響國家安全、社會治安及經濟秩序。故應如何使各查緝機關在查緝工作上，能互相配合，以圓滿達成查緝任務，頗值得加以研究。
本論文乃就我國目前執行查緝走私最主要之機關－海關為出發點，探討其沿革與組織架構，以及執行關稅法、海關緝私條例與相關法規之情形，從理論與實務加以探討分析。復就現行實務上查緝走私之機關，即財政部關務署及其所屬機關、行政院海岸巡防署及其所屬機關，以及內政部警政署及其所屬各地縣市警察局等單位，分別加以敍述及探討。最後透過研析海關實務上查緝走私案例，歸納出其原因及改善措施，以供日後海關執行業務時，作為輔助改進之參考。

關鍵字

海關 ； 查緝走私 ； 海關組織

並列摘要

The customs anti-smuggling operation system is to curb evasion of inspection, duty or control. In order to maintain the duty collection, protect the development of domestic industry, and secure the social order.In recent years, due to the large-scale reduction in tariff rates, smuggling behavior changes from the consumer goods to illicit drugs, firearms, prohibited articles and high tariff rate goods. In order to prevent the smuggling from crossing the border, and to avoid duty evasion of a small number of importers, the Customs Administration has stepped up anti-smuggling operation in various ways.
In the customs system, anti-Smuggling is operated with administrative search, random check, inspection and other procedures to exam the imported goods and passengers. With such procedure, the customs can prevent illegal or harmful items from entering the customs territory, secure the border.
The Customs Administration is in charge of anti-smuggling operation, because of limited manpower currently, within open port only, while the Coast Guard Administration and the military deal with the other area. Due to the interdependence among the administrative organizations, the responsibilities cannot be clearly divided, resulting in many troubles in the anti-smuggling operations and more smuggling events.So it is worthy of study how to make the inspection administrative organizations cooperate with each other smoothly to achieve satisfactory anti-smuggling operation.
This paper is focus on the major anti-smuggling organization, the Customs Administration, by analysis its history, organization structure, Customs Act and Customs Anti-Smuggling Act law enforcement, theoretically and practically. Then this paper explores and discusses all anti-smuggling organizations such as the Customs Administration, the Coast Guard Administration, the National Police Agency and regional Police Departments.Finally, through the study of smuggling cases, sum up the reasons and improvements for customs to operate business in the future.

並列關鍵字

Customs ； Anti-Smuggling ； Organization of Customs

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