近年來海關重大緝案發生比率情形之分析

Distribution analysis of the R.O.C Customs Significant Seizure Cases in Recent Years

蔡玉梅(Yu-Mei Tsai)

指導教授 ： 王河星

國立臺北科技大學/管理學院/管理學院工業工程與管理EMBA專班/碩士(2013年)

摘要

由於貿易自由化與全球化，全世界海關都面臨相同問題，亦即海關要以有限人力處理大量增加的貿易量。海關除了關稅之課徵及代收相關稅費外，並執行貿易管制與邊境查緝，必須兼顧旅客及貨物之通關便捷與有效查緝。海關為執行邊境管制，運用風險管理機制，實施重點查緝。
海關為執行查緝工作，除舉辦關員在職訓練，並由有經驗之資深關員引導教授新進關員進入專業工作領域外，另積極購置各式現代化X光檢查儀、電子封條（RFID）及毒品、爆裂物偵測儀外，並建置緝毒犬隊投入緝毒行列，期能兼顧旅客及貨物通關便捷與安全，同時提升查緝績效。
本研究同時對整體走私模式及其緝獲方法分布情形作全盤研究分析，發現海關應適時檢討分析私梟走私模式趨向，機動調整各地區海關之查緝重點，添購有效之現代化查緝工具，訓練關員熟稔查緝工具之使用。且應落實風險管理，積極擴充科技設備與儲備人才，重視關員培訓工作，推動重點查緝，減少擾民又無績效之工作，使得在通關便捷下，風險管理更能發揮其監管及查緝之目的。

關鍵字

海關 ； 查緝 ； 邊境查緝 ； 風險管理

並列摘要

Due to the trade liberalization and globalization, customs around the world are facing the same problem, namely customs with limited manpower have to handle a significant increase in the volume of trade. In addition to the imposition of tariffs and collection of relevant taxes, the customs also perform trade controls and border enforcement. Take into account of both convenient customs clearance for passengers and cargo and effective customs enforcement. In order to implement border control, the customs apply risk management mechanisms to implement key investigation.
For implementation of seizing work, besides holding member in-service training, the customs let senior officers lead new members to this professional working field and convey their experences to the new ones. In order to promote both convenient and security customs clearance of passengers and cargos, as build a detective dog unit to put into the ranks of drug enforcement, the customs actively supported the purchase of all kinds of modern X-ray analyzer, electronic seal (RFID) and drug explosives detection instrument etc.
In the study, I research and analysis for both smuggling pattern and overall distribution mode of the customs seizure methods of the significant seizure cases. I found that it is appropriate to review the analysis of the drug traffickers smuggling patterns, motorized adjustment of regional customs inspections focal points, purchase effective modernized investigation tools, train the customs officers to use investigation tool familiarly. By Adopting risk management, actively expanding the technological equipment and apparatus, and reserve personnel, paying attention to the customs officer training, facilitation of priority investigation, the customs reduce work of nuisanceto the public. Let risk management give full play to its supervision and investigation purposes under customs facilitation.

並列關鍵字

Customs ； Customs Enforcement ； Border Control ； Risk Management

參考文獻

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[17] 張進德，「電子商務交易課稅問題之研究－Delphi與AHP之應用」，企業管理學報，第六十期，2004，第85-114頁。

[43] Customs Co-operation Council(World Customs Organization),International Convention on the Simplification and Harmonization of Customs Procedures I ,II,III, 1999.

[45] World Customs Organization, WCO Customs Risk Management Compendium, 2012.

[1] 鄭燦堂，風險管理理論與實務，臺北：五南，2012。