CEPA条件下的走私犯罪证据研究

CEPA为内地与港澳签署的有关更紧密经贸关系的两个协议,其核心内容为原产地规则以及签证核查程序。目前CEPA已经全面实施,但CEPA在实践中暴露出很多弊端,最突出的就是涉及原产地证书的走私犯罪活动。有必要对CEPA协议下的走私犯罪现象进行深入地研究和讨论,以支持海关对此类走私犯罪问题的追查工作,保护内地与港澳地区的正常贸易活动。

A Research On the Evidence Of Crime Of Smuggling Under CEPA

CEPA are two economic and trade agreements signed by inland and Hongkong,Macao,which is to strengthen the economic relation between the two sides.Its center is origin rules and visa examination procedure.At present CEPA has come into use.But it has many abuses in practicing it.Among them the crime of smuggling relating to origin rules is the most obvious.It is necessary to study this kind of crime under CEPA agreement so as to support the examination work by the Custom and maintain the normal trade between inland and Hongkong,Macao.