The crux,root and outlet for the dysfunction between the criminal penalty and the administrative penalty in the penalties for the smuggling goods through the offshore duty-free channels:a focus on the confiscation system
The dysfunction between the criminal penalty and the administrative penalty in the penalties for the smuggling goods through the offshore duty-free channels,as a typical case in the smuggling penalty system,has brought disaster to the entire effect of smuggling prevention and control,and hindered the progress of na-tional customs reform.The root cause lies in the perversion of the scope of the administrative and criminal confiscation in the smuggling through the offshore duty-free channels,while the deeper reasons are that the execution system of confiscating the non-prohibited items substantially deviates from the customs reform and the tax-law nexus.In this regard,the overseas binary model of distinguishing the prohibited items from the non-prohibited ones should be used for reference,and the tax-law nexus can be treated as the center to revise the relevant provisions on the confiscation of non-prohibited items in the existing law.For Hainan Free Trade Port,a more"economical"solution is to take the lead in making some flexible provisions in the forthcoming Anti-smuggling Regulations of Hainan Free Trade Port by means of the modification rights of legislation in Hainan Free Trade Port.Furthermore,a pilot"trial"can be made to test efficiency of the new penalty system so as to gather experience for the customs clearance in Hainan Free Trade Port in the future and the entry of national customs reform into 3.0 era.
offshore duty-freesmugglingdysfunction of the criminal penalty and the administrative penaltyconfiscation
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