- 學位論文
機會、暴利、主觀犯意：空運快遞走私犯罪之個案研究
Opportunity,Illegal Profit and Motivation:A Case Study of Air Express Smuggling
摘要
依據過往實案偵查經驗，利用空運快遞走私之案件發生頻仍，因此本文選取一利用空運快遞走私農藥原體之案件做為個案研究對象，經參酌研閱相關走私犯罪之理論及研究文獻等資料，並透過對海關人員、查緝人員、報關業者、走私犯罪者等各層面進行深度訪談，以期深入探討走私犯罪與關稅制度、市場機制、空運快遞制度漏洞及走私者犯罪決意等不同面向之關聯，並瞭解：(一)空運快遞走私之犯罪模式、(二)空運快遞走私與政府快遞貨物管理、貨物通關流程、文件審核作業、人員管理等機制設計之關係及(三)研擬防範空運快遞貨物走私之作為。 本文研究發現，首先在關稅設計、市場機制及走私利益之關係方面：(一)關稅高低與走私相關，但仍需考量市場機制等其他因素。(二)走私物品以高關稅或管制物品為主。(三)市場需求促發走私行為，並影響走私之利潤。(四)中國大陸農藥價格低廉，且未嚴格管制出口，成為主要走私來源地。(五)政府若放寬管制作為，可有效減低走私農藥數量及利潤；其次有關空運快遞貨物通關流程與犯罪機會之關係方面：(一)空運快遞貨物流程要求「快速通關」成為走私犯罪溫床。(二)空運快遞貨物虛假報單盛行。(三)空運走私運費低、傳遞速度快、且被查獲率低。(四)空運快遞走私物品可多樣化及「化整為零」，避免被查緝。(五)空運快遞因有體積及重量限制，故走私貨品以高獲利或高單價為主。(六)報關業者及走私犯罪者均熟知空運快遞通關制度之漏洞。(七)走私犯罪者經常利用假收貨資料或不知情第三者（如快遞公司）傳遞走私貨品，海關或司法單位難以查核。最後在空運走私犯罪者之犯罪決意方面：(一)走私犯罪者經由「同行」學習步向走私犯罪。(二)走私犯罪者考量之風險為「被逮捕機率」與「刑責輕重」(三)「市場需求」與「牟利」為銷售走私農藥者之動機(四)嚴厲查緝可短期產生嚇阻效應，無法完全杜絕走私行為。 針對空運快遞通關制度現存問題，本文建議從下列方向著手改善：(一)要求航空公司詳實申報艙單資料。(二)要求報關業者詳實填載報單資料。(三)落實委任書制度。(四)強化海關人員專業訓練及充實查驗裝備，並提高查驗比例。(五)加強機場各事業體自主管理能力。(六) 強化兩岸共同打擊犯罪。
並列摘要
Owing to the fact that smuggling via air express or couriers is prevalent, the study takes a the kind of pesticides original body smuggling to investigate. The approach employed for the study involves theories on smuggling crime, relevent research papers, depth interviews with customs officers, invetigation staff, customs brokers and smugglers, expecting to achieve the followings: 1.to investigate the connections or relationship of the smuggling with the law and regulations on tariff and customs,the market mechanics, the loopholes in the regulations on air express delivery and the intentions of tne smugglers. 2.to capture the patterns of the smuggling via air couriers, how the smuggling is connected with the designing of the regulations, thecustoms clearance procedures , the checking-out and approvals of the concerned documents, personnel management. 3.to prepare and propose preventing actions on air-expressed smuggling The conclusions drawn from the study can be categoried into three aspects as followings: The first one- on the tariff and customs designing: 1.smuggling is positively correlated to the level of tariff and customs. 2.the restricted items or items imposed heavy tariff and customs charges are major smuggled commodity 3.It is the demanding that promps the smuggling and derermines the profit margine. 4.the lower-priced and unrestricted pesicides from mainland China are the main sources of the smuggled items. 5.in case, the relevent authorities relax the restrictions on the smuggled items, the quanity and profit can be reduced. The second one- the connecton of smuggling with the customs clearance procedures for air-expressed items. 1.the express customs clearance required in the customs clearance procedures for air-expressed articles has been becoming a breeding ground for the smuggling. 2.the prevalence of inaccurate declaration for air-expressed items. 3.a low shipping fee, speedy delivery and lower seizure rate on the smuggling. 4.the air-expressed items can be diversified and shipped in smaller packages to evadeseizure. 5.the restrictions on air-expressed items make the smuggled items limited to the high-priced or high-profited ones. 6.customs brokers and smugglers are quite familiar with the loopholes in the existing customs clearance procedures for air-expressed items. 7.smugglers usually use fasle shipping data or unwitting third parties( such as couriers) to deliver smuggled items. It makes it harder for customs officers or so to seize the articles. The third one- the intentions of the air-express smugglers: 1.at the first, the smugglers learn from each other and then end up with committing the crimes. 2.the only risks in the smugglers’ mind are the seizure rate and the severity of the criminal liability. 3.market demanding and profit making are the driving factors of the pesticides smuggling. 4.a crankdown on the smuggling can have temporarily intimidating effects but no way to eradicate the problems. The suggetions and recommendations made from the study are listed as followings: 1.more restrictions or control, more crimes on smuggling. 2.the smuggled items gain more profits than the restricted or unrestricted items and with a relatively higher threshold. 3.existing regulations on air-express customs clearance are not good enouogh, more improvements are needed. 4.the smugglers are doing profit-orientated businesses, having relevent working experiences, with required expertise and having well-established sales channels. In addition, to improve the existing customs clearance porcedures for air-expressed items, the following guideline is offered for futher consideration. 1.an accurate and specific manifest is required from airliners 2.an accurate and specific import declaration is required from customs brokers. 3.reinforce the regulations on Letter of Appointment. 4.strengthen the training on customs officers’ skills and expertise.