Cross-border e-commerce smuggling is a new form of Internet crime. It mainly manifests in the following forms according to the different declared items.
The first is false declaration of trade mode, that is, breaking general trade goods into small pieces and declaring imports through cross-border e-commerce trade to evade higher tax rates, which is particularly manifested in the falsification of “three orders”.
The second is underreporting prices. In the transaction, the orders and logistics are real, but the company underreports the price to the customs by forging payment orders to achieve the purpose of tax evasion, which is particularly manifested in “multiple orders” and “multiple sales”.
The third is false declaration of product names. Through false declaration of tax numbers, goods outside the positive list are declared through cross-border e-commerce to evade positive list supervision, which is particularly manifested in prohibited and restricted goods.
The fourth is false declaration of import quantity. Taking advantage of the characteristics of e-commerce goods inspection, underreporting and importing more at the first line; leaving the second line, mixed loading and smuggling out of the area. The above four smuggling methods may appear alone or in combination. Among them, e-commerce smuggling by falsifying “three orders” and falsely declaring trade is more common in the current cases. The “offline smugglers” in the traditional passenger inspection channel have gradually evolved into “online smugglers” in the cross-border e-commerce channel. In particular, the diversion and order-pushing model is becoming increasingly popular, which should be given high attention to avoid the emergence of “channel-type smuggling” in cross-border e-commerce.
From the perspective of case investigation and handling practice, cross-border e-commerce smuggling methods are showing an upgraded trend. If the false tax number and under-reporting and over-importing methods that are easy to detect on the spot during customs clearance are the primary version; then the false reporting of trade methods that need to be checked in the subsequent links (falsification of “three orders” of order, payment order, and logistics order) belong to the upgraded version; at present, there are also the methods of under-reporting prices for domestic e-commerce platforms to solicit goods and cross-border e-commerce platforms to divert traffic.
In addition, with the domestic expansion of overseas e-commerce and the overseas layout of domestic e-commerce, cross-border logistics forwarders take advantage of their intermediary advantages and industry monopoly advantages to calmly select ports and trade methods (express delivery or BC, BBC) for profit, so as to realize that goods go to places with loose goods and taxes go to places with low taxes. It has been upgraded to a smuggling method with false reporting of trade methods and low prices. Among them, the “three orders” of order, payment order and logistics order are called “brushing orders” in the counterfeiting industry, and the cross-border e-commerce platform traffic declaration is called “pushing orders”, and overseas purchasing agents often choose express delivery channels or BC imports. The above-mentioned brushing orders, pushing orders and purchasing agents are one of the most concerned points for people in the cross-border e-commerce industry.