Study On The Investigative Countermeasures Of Smuggling In Processing Trade

Processing trade has made great contribution to the prosperity and development of China's economy.At the same time,the situation of smuggling in this area has become seriously because of lack of supervision and attraction of great benefit,especially the risk of the industrial smuggling.The smuggling in processing trade not only injures the normal regulation of the supervision of custom,but also destroys the normal economic order.In the theoretical circle,there are a few studies on investigation of smuggling,and studies on the investigation of smuggling in the processing trade are rare.The purpose of this paper is to normalize the processing of obtaining evidence.Through the analyze of specific cases,providing practical guidance for investigation in processing trade smuggling according to law.The paper has five sections.The first section defines the concept and process of processing trade.And analyzes the relevant legal related to the smuggling in processing trade.The second section classifies smuggling based on the process of processing trade.Discussing three kinds of typical smuggling in the processing trade through the analysis of specific cases.They are smuggling by mis-invoicing of the trade nature,smuggling by selling bonded goods unauthorized in domestic market and smuggling by fake verification.The third section summarizes four characteristics of smuggling in processing trade according to the data and specific experience in criminal cases investigated by customs.Firstly,They have great concealment and high technicality.Secondly,there are numbers of relevant people involved in who have great mobility.Thirdly,electronic evidence occupys an important position,mainly e-mails.Lastly,the regional and industrial features stick out in this area.Based on the analysis,the paper shows the difficulties in the investigative process in the fourth section.The first one is long duration,extensive people involve in and plenty of evidence.Secondly,it is difficult to define the subjective intent.Thirdly,it is hard to form a complete chain of evidence.The last difficulty is protectionism in local area.In the end,the author puts forward four feasible countermeasures in the fifth section about this article.Firstly,reinforce the information work and broaden the sources of clues.Secondly,build a complete chain of evidence.Thirdly,establish different kinds of interrogation for different criminal suspects to fix subjective intents.Lastly,reinforce the cooperation of different departments in order to improve anti-smuggling force.