现行《海关法》中对走私与违规行为的区分 模式，存在着区分不清的弊端，因而，在执法实践中常常困扰海关办案人员，也容易造成对走私与违规定性不准，打击不力的局面。这也是在此次《海关法》修改中必须研究和解决的问题之一。笔者就此谈谈自己的想法，以求教于同行。 一、目 There is an unclear distinction between smuggling and non-compliance in the current Customs Law. Therefore, it is often troubled by customs officers in law enforcement practice, and it is also likely to cause the situation of smuggling and irregularities not being approved and being hard to combat . This is also one of the issues that must be studied and solved in this revision of the Customs Law. I would like to talk about their own ideas in order to teach in the peer. First, head