Comparative Study In Terms Of Legislation: Investigation Of And Penalties On Customs Offence

Customs offence has complex cause, and tremendous impact on country and international community. Therefore our country and international community has been deeply concerned about the issue on the investigation of and penalties on Customs offence. Due to the fact that customs offence usually relates with suspect (s) of other countries, while there has much more room for our country to further perfect legislation on investigation of and penalties on customs offence, which motivates me to write this paper, it is quite necessary to carry out comparative study in terms of legislation on country-oriented investigation of and penalties on customs offence.In this paper, this writer firstly defines concept and scope of customs offence, then analyzes the cause of customs offence and its harm. Secondly the investigation system of customs offence is explicated, being broken into three aspects, i.e. the building of investigation system, establishment of various countries'investigation organizations and their characteristics, power and means of investigation of customs offence. Thirdly this writer describes laws and regulations concenring penalties on customs offence, including legal responsibilities, main types of penalties on customs offence, and treatment of customs for seized goods and articles. In addition, in this paper, , this writer reviews and analyzes the current situation and main contents of international mutual assistance in the investigation of customs offence, and also major international treaties on international mutual assistance in investigation of customs offence. Finally this writer presents existing problems and proposes detailed suggestions based on analysis of legislative system related to investigation of and penalties on customoffence in our country.This paper is based on country-oriented legislation on investigation of and penalties on customs offence, with comparative analysis approach, and ultimate objective of serving legislation and enforcement of investigation of and penalties on customs offence in our country. The whole paper consists of seven parts namely preface,overview of customs offence,regulations of customs offence investigation,regulations of customs offence penalties, international mutual assistance in investigation of customs offence, perfection of legislation of investigation of and penalties on customs offence and conclusion. This writer hopes that this paper will be helpful for the works in the field of investigation of and penalties on Customs Offence.