CEPA是内地与港澳签署的有关更紧密经贸关系的两个协议,其核心内容为原产地规则以及签证核查程序。目前CEPA已经全面实施,但CEPA在实践中也暴露出很多问题,最突出的就是涉及原产地证书的走私犯罪活动。本文主要从海关监管的视角对此类走私犯罪问题进行说明,目的是为海关侦查机关追查和侦破工作提供有力支持。 CEPA is the two agreements on closer trade and economic cooperation signed by the Mainland and Hong Kong and Maucao. Its core content is the rules of origin and visa verification procedures. Currently CEPA has been fully implemented, but CEPA also exposed many problems in practice, the most prominent is the certificate of origin smuggling activities. This article mainly describes the issue of smuggling crimes from the perspective of customs supervision. The purpose of this article is to provide strong support for the investigation and detection of customs agencies.