保护与打击并重,监管与服务并行——跨境电子商务规制沿革与走私定性研究

Protection with attack,and supervision with service:Research on the evolution of cross border e-commerce regulation and the nature of smuggling

近年来,通过跨境电商渠道实施走私犯罪的案件频发,上海关区缉私部门联合检法机关,始终密切关注和研究跨境电商的新发展、新趋势,科学研判跨境电商走私风险,既全面深入领会政策意图,保护守法跨境电商贸易便利,又担当捍卫法律底线,有效打击非法跨境电商违规走私。本文拟从跨境电商规制沿革入手,分析跨境电商相关政策发展脉络,结合以往案例梳理、归纳跨境电商渠道走私违法行为的定性理据,同时从促进、规范跨境电商发展和反哺海关监管角度提出建议。

In recent years,smuggling crimes have occurred frequently through cross-border e-commerce channels.The anti smuggling bureau of Shanghai Customs,together with the Prosecution and the Court,have always paid close attention to and studied the new development and trend of cross-border e-commerce,and scientifically studied and judged the smuggling risks of cross-border e-commerce.Not only comprehensively and deeply understood the policy intention,and protected cross-border e-commerce trade convenience,but also they defended the bottom line of law and effectively cracked down on illegal cross-border e-commerce.This paper intends to start with the evolution of cross-border e-commerce regulation,analyze the development context of cross-border e-commerce related policies,untangle and summarize the qualitative reasons of illegal acts of cross-border e-commerce channel smuggling combined with previous cases,and put forward suggestions from the perspective of promoting and regulating the development of cross-border e-commerce and nurturing customs regulation.