绕关走私犯罪是指未经国务院或国务院授权的机关批准, 从未设立海关的地点,运输携带国际禁止进出境的物品、限制进出境的货物及物品或依法应当缴纳税款的货物、物品进出境,需要追究刑事责任的行为。绕关走私可以分为两种情况: 一是外轮、沿海运输船、来往港澳小型船舶、“三无”船舶、渔船等,运输国家禁止、限制或应税货物、物品进境,在非设关地点偷卸;二是利用边境陆路接壤地带或界河、界湖等天然 Smuggling crime refers to without the approval of the State Council or the authority of the State Council, has never set up customs locations, the carriage of goods with international banned entry and exit, limit the entry and exit of goods and articles or taxable goods should be taxed, articles into Departure requires the investigation of criminal responsibility. Smuggling around the customs can be divided into two situations: First, the outer vessel, coastal transport vessels, small vessels from Hong Kong and Maucao, “three noes” vessels, fishing vessels, etc., the transport of goods prohibited by the state, restricted or taxable goods, articles entering the country, Stealing at the place; second is to use the border land bordering the border zone or border river, boundary lakes and other natural