As smuggling does great damage to the country and the society, it is a key problem of the country. The Customs, as an inspection office supervising and controlling all arrivals in and departures from the Customs territory, is the main organ responsible for preventing and fighting against smuggling. The Customs Law is applied in anti-smuggling, but the legal system is not perfect enough for the Customs to "Abide by the law and guard the country". This paper, expounding the condition of smuggling in international trade, aims at studying the anti-smuggling legal system and gives some advice for the perfection of the Customs Law.
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