1997《刑法》第三章第二节针对犯罪对象的不同规定了若干走私罪。结合2000年修订的《海关法》第82条对走私行为的界定,认定走私犯罪,应把握住违反《海关法》及有关法律、行政法规、逃避海关监管、行为对象特定、有进出关境的行为、达到追诉标准等要素。 1997 Section II, Chapter III of the Penal Code provides for the smuggling of a number of smuggling crimes in light of the different targets of crime. Combined with the definition of smuggling in Article 82 of the “Customs Law” revised in 2000, the smuggling crime should be held in violation of the “Customs Law”, relevant laws and administrative regulations, evasion of customs supervision, and specific targets of conduct and entry and exit Behavior, to prosecute standards and other elements.