관세법상 밀수범죄와 몰수・추징제도

Smuggling implies that foreign goods must be presented to the customs authorities for the realization of customs administrative power granted by the government, but they are brought into the country without being reported to the authorities. As a means to realize this, foreign goods entering customs areas should be unloaded under customs inspection, so that the customs authorities can carry out specific inspection procedures. Inspection is limited to vehicles, baggage, and other items brought in separately. The power to inspect vehicles and baggage has been reduced in effect if contraband is concealed in a body under customs inspection, so that under special circumstances a warrant can be issued for the subject's investigation. In relation to the forfeiture・confiscation clause, especially if it is not possible to forfeit the contraband goods themselves, the Supreme Court hold its ground that Customs Act’s confiscation has a punitive character unlike the general criminal law, so if multiple people conspired to smuggling, each offender should be responsible for the whole sum. There are some opinions that the Supreme Court should cast aside the disciplinary confiscation and collective responsibility theory, because that theory clash with the principle of individual accountability and add to the work of the person in charge of execution of a sentence. But, it is inevitable to interpret Customs Act’s confiscation as a punitive character, because smuggling is a major organized crime, so a division of roles between the main offender and the partner is virtually impossible to detect, even if it is detected.