离岛免税走私监管模式的检视与完善——基于《海南自由贸易港法》第15条的规定

Review and Improvement of the Supervision Model for Smuggling Through Offshore Duty-Free Channels:On the Supervision Principle of Article 15 of Hainan Free Trade Port Law of the People’s Republic of China

在海南离岛免税购物政策调整以及《中华人民共和国海南自由贸易港法》颁布的背景下,海南离岛免税走私监管面临着前所未有的挑战。在离岛免税走私新情势下,现行二元平行监管模式的缺陷日渐显现,不能满足《中华人民共和国海南自由贸易港法》"低干预、高效能"的要求。究其原因,离岛免税走私的性质是一种新型后续走私,而海关目前对其采取的监管措施仍未摆脱对传统通关走私、绕关走私的监管思路,缺乏针对离岛免税新特征的深入研究和及时回应。离岛免税走私监管应当以对物监管全覆盖为基础,由异常物流锁定异常人员,从而形成由物及人的"低干预、高效能"监管模式。

With the adjustment of Hainan’s offshore duty-free shopping policy as well as the issuance of Hainan Free Trade Port Law of the People’s Republic of China,the unprecedented challenges exist for the supervision of smuggling through Hainan’s offshore duty-free channels.Under this situation,the shortcomings gradually emerge from the current dual-factor parallel supervision model,which fail to meet the "low-intervention and high-efficiency" requirements in Hainan Free Trade Port Law of the People’s Republic of China.Fundamentally,the essence of smuggling through offshore duty-free channels is a new form of follow-up smuggling.However,the current supervision measures adopted by the customs are still confined by the traditional ideas of supervision for smuggling through the customs and smuggling through bypassing the customs,lacking the in-depth research and timely response to the new features of offshore duty free.It is suggested that the supervision for smuggling through offshore duty-free channels should be based on the full supervision over the goods.Then the supervision can be extended to target the abnormal customers by detecting the abnormality in logistics,gradually forming the "low-intervention and highefficiency" supervision model that transfers from the goods to the people.