“套代购”走私的认定和处理——《关于办理利用海南离岛旅客免税购物政策走私刑事案件有关问题的指导意见》的理解和适用

Identification and Handling of the Smuggling by“Purchasing in others'Name or on Others'Behalf”:Understanding and Application of the Guiding Opinions on Dealing with Criminal Cases of Smuggling by Using Duty-Free Shopping Policy for Tourists Leaving the Hainan Island

“套代购”是逃避海关监管的走私行为。“套代购”走私具有代购主体特殊、是伪报贸易性质的通关走私行为、对象特定、是故意犯且具有特定目的等犯罪特征。“套代购”罪与非罪界限上要综合考虑犯罪情节,在共同犯罪的认定上应体现宽严相济的刑事政策,对“套代购”走私组织者从严,一般参与者从宽,刑罚上体现认罪认罚从宽处罚。

“Purchasing in others'name or on others'behalf”refers to the smuggling activities that evade customs control.The smuggling by“purchasing in others'name or on others'behalf”involves unique purchasing agents and falsely declared customs procedure with specific objects,and intentional and specific criminal purposes.When determining the boundary between offense and non-offense of such purchasing,the criminal circumstances should be comprehensively considered,and the recognition of joint criminal activities should reflect the criminal policy that balances severity and leniency.Organizers of smuggling by such purchasing should be punished strictly,while those participants should be treated leniently,and the punishment should reflect leniency for those who plead guilty and accept punishment.