| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 105 === 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.
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