Long-form / 深度專題

海關與緝私:由緝私隊到香港海關

Customs and excise: from a preventive service to Hong Kong Customs

香港海關係幾時出現、原本負責咩,又係幾時由「收稅」變成「執法」?

香港係自由港,所以本地海關嘅起點唔係入口稅,而係應課稅品同緝私。由船政廳下面一隊人,到世界海關組織成員,中間隔住嘅唔只係名稱。

約 3 分鐘 · 7 節 · 19 條時間線 · 2 份文獻

繁體中文

一、1886:關稅線先過海關

1886 年 9 月 11 日,清廷同香港政府完成簽訂一條章程;按章程,中國海關總稅務司獲授權設九龍關,鴉片過境須繳關稅同釐金。最早嘅「海關」唔係香港政府嘅部門,而係一個跨境關稅安排。

因為香港自稱自由港,本地海關嘅工作唔會由入口稅開始。1909 年 9 月 17 日,港府在船政廳之下新設一支緝私隊伍,負責向酒精飲品徵稅——呢支隊伍就係香港海關嘅前身。

自由港同關稅執法之間有一條張力:香港靠免稅轉口做生意,而跨境走私恰好利用呢個空隙。海關嘅歷史,就係不斷界定邊啲貨要管、邊個水域算邊界。

二、1948–1953:跨境協議與走私黃金

1948 年 10 月 18 日,英國駐華大使代表香港政府,同國民政府外交部簽署打擊走私協議,容許中國海關在香港水域執法。1953 年 1 月 25 日,海軍憲兵同緝私處人員在一艘英軍戰艦上查獲走私黃金 3000 兩,估值超過 90 萬元。

兩件事拼出戰後嘅處境:走私係跨境活動,所以執法要跨境安排;而一船黃金嘅價值,可以高過好多人一生嘅收入。

由 1948 年到 1953 年,執法對象由貨擴到人:走私黃金之外,仲有人口同難民流動。呢條線日後只會愈拉愈長。

三、1959–1974:毒品與邊境

1959 年 11 月 11 日,港府發表《香港毒品問題白皮書》,指毒品對本地社會同經濟造成嚴重損害,建議修例、擴大警方同緝私隊拘捕檢控毒販嘅權限,並計劃在青山醫院開設自願戒毒中心。

1974 年 6 月 2 日,緝私隊在長洲一帶水域截停一艘漁船,在船上查獲 119 名南越非法入境者。緝私隊嘅工作範圍於此清楚可見:海面執法同時處理貨物、人員同難民。

毒品問題要由白皮書處理,係因為單靠拘捕唔會減少供應:需求、醫療同執法要一齊講。呢個亦係執法部門開始要同其他政策接軌嘅起點。

四、1977–1987:正名與獨立

1977 年 8 月 1 日,緝私隊脫離工商署架構,並依修訂條例獲正名為香港海關。1982 年 8 月 1 日,工商科在布政司署之下設立,統管工業署、貿易署、消費者保障事務同香港海關;海關同日起脫離工商署獨立運作。

1987 年 6 月 25 日,海關合作理事會(即今日嘅世界海關組織)在加拿大渥太華開會,接納香港成為成員。由部門裡面一隊人,到國際組織成員,中間隔住嘅係身份:獨立嘅海關,才可以在國際層面代表自己。

五、1989–2005:職能擴張

1989 年 1 月 1 日,香港海關開始執行一條 1987 年制定嘅度量衡條例。2002 年 8 月 2 日,國家版權局同香港海關首度簽訂合作互助安排,加強版權保護同打擊盜版光碟;同年 9 月 23 日,香港海關同美國海關總署簽署《原則聲明》,加入貨櫃安全倡議。

2005 年 11 月 1 日起,香港海關在全部出入境管制站實施紅綠通道,既方便旅客申報,亦確保政府應得稅收。職能由「貨」擴到「人」:同一支隊伍,既查櫃,也要在通道口判斷邊個需要申報。

六、貪污、情報與科技

1993 年 2 月 9 日,廉政公署拘捕 13 人,其中 5 名為海關人員,涉嫌行賄以方便把名貴汽車偷運往內地,行動中起出 20 部名車、共值 1800 萬元。同年 2 月 20 日,一名高級海關督察因受賄同行賄被判監兩年。

2001 年 8 月 21 日,海關在葵涌檢獲 410 多萬支未完稅香煙,行動首次出動流動 X 光車輛掃描系統。科技改變查驗方式:由開櫃抽查,變成先掃描、後決定。

貪污對一支執法隊伍嘅傷害唔止係個別刑期:它會令前線情報失去可信度。所以廉署同海關嘅合作,後來成為常態而唔係例外。

七、2010–2016:毒品、貨櫃與野生動植物

2010 年 7 月 16 日,海關搗破歷來首個冰毒製毒工場兼毒品倉庫,拘捕五人;2012 年 7 月 4 日,海關在葵涌貨櫃碼頭一個由厄瓜多爾抵港嘅貨櫃內檢獲約 649 公斤可卡因。

2016 年 8 月 25 日,環境局、海關、警方同漁護署組成野生動植物罪行專責小組並召開首次會議。清單由應課稅品、毒品、盜版光碟一路加到瀕危物種:海關嘅執法對象,隨住國際規範改變。

由應課稅品到瀕危物種,清單隨國際公約改變;但查驗嘅方法一直係同一條:風險評估、情報,然後才輪到人手開櫃。

未解與缺口

  • 海關逐年檢獲案件、拘捕同檢控人數未入庫,本篇只用個別案件。
  • 1977 年正名之後嘅組織圖同職能轉移未逐項核實。
  • 海關前身嘅年份在不同資料有出入,本篇只採志錄嘅講法。
  • 紅綠通道實施後嘅申報率同補稅金額未登記。
  • 2016 年之後嘅跨境合作同職能變化未逐條核實。

文獻點讀

  • 《香港志·總述 大事記》(公元前 5000 年至 2017 年,共 6,500 多條大事)p.169、p.196、p.269、p.288、p.317、p.392、p.408、p.440、p.472、p.473、p.507、p.591、p.597、p.598、p.627、p.665、p.677由九龍關、緝私隊到正名、獨立、國際成員同重大案件嘅精確日期主線。官方/出版者網址
  • 《香港志·自然》環境保護與生態保育p.520野生動植物罪行專責小組嘅成立日期,用嚟交代海關職能延伸到瀕危物種。官方/出版者網址

頁碼係電子書頁碼;同一本書不同版次可能移位。引用時請連書名、卷冊同頁碼一齊寫。

English

1. 1886: the tariff line came before the service

On 11 September 1886 the Qing court and the Hong Kong Government completed an agreement under which the Chinese Inspectorate of Customs was authorised to establish the Kowloon Customs, with duty and likin payable on opium in transit. The earliest customs presence was not a Hong Kong department but a cross-border revenue arrangement.

Because Hong Kong called itself a free port, local customs work could not start with import duties. On 17 September 1909 the Government set up a preventive squad under the marine department to collect duty on alcoholic liquor, and that squad is the ancestor of Hong Kong Customs.

There is a tension between a free port and customs enforcement: Hong Kong traded on duty-free transhipment, and cross-border smuggling exploited exactly that gap. Customs history is a long argument over which goods to control and which waters count as a border.

2. 1948 to 1953: a cross-border agreement and smuggled gold

On 18 October 1948 the British ambassador in China, acting for the Hong Kong Government, signed an anti-smuggling agreement with the Nationalist foreign ministry allowing Chinese customs officers to operate in Hong Kong waters. On 25 January 1953 naval police and preventive officers found 3,000 taels of smuggled gold aboard a British warship, valued at more than 900,000 dollars.

Together the two episodes set out the post-war position: smuggling is a cross-border activity, so enforcement needs cross-border arrangements, and the value of one shipment of gold can exceed a lifetime of ordinary income.

Between 1948 and 1953 the object of enforcement widened from goods to people: beyond smuggled gold came population movement and refugees, and the list would only grow.

3. 1959 to 1974: drugs and the border

On 11 November 1959 the Government published a white paper on the drug problem, describing serious damage to local society and the economy, proposing legal amendments, wider powers of arrest and prosecution for the police and the preventive service, and a voluntary treatment centre at Castle Peak Hospital.

On 2 June 1974 the preventive service stopped a fishing boat off Cheung Chau and found 119 Vietnamese asylum seekers aboard. The scope of the job is visible here: enforcement at sea covers goods, people and refugees at once.

Drugs needed a white paper because arrests alone do not reduce supply: demand, treatment and enforcement had to be discussed together. It marks the point where an enforcement department had to connect with other policies.

4. 1977 to 1987: a name and an independent department

On 1 August 1977 the preventive service left the Commerce and Industry Department and was renamed Hong Kong Customs under an amending ordinance. On 1 August 1982 a new Commerce and Industry Branch was created under the Colonial Secretariat, overseeing the Industry Department, the Trade Department, consumer protection and Hong Kong Customs, which from the same date operated independently of the department.

On 25 June 1987 the Customs Co-operation Council, now the World Customs Organization, meeting in Ottawa, admitted Hong Kong as a member. Between a squad inside a department and a member of an international body lies a question of standing: an independent customs service can represent itself abroad.

5. 1989 to 2005: a widening mandate

From 1 January 1989 Hong Kong Customs enforced a weights and measures ordinance made in 1987. On 2 August 2002 the National Copyright Administration and Hong Kong Customs signed their first mutual assistance arrangement on copyright protection and pirated discs, and on 23 September 2002 Hong Kong Customs and the United States Customs Service signed a statement of principles admitting Hong Kong to the container security initiative.

From 1 November 2005 Hong Kong Customs operated red and green channels at every immigration control point, easing declaration for travellers while protecting revenue. The mandate moved from goods to people: the same service inspects containers and decides at a channel who must declare.

6. Corruption, intelligence and technology

On 9 February 1993 the ICAC arrested 13 people, five of them customs officers, over bribes that eased the smuggling of luxury cars to the mainland; the operation seized 20 cars worth 18 million dollars. On 20 February a senior customs inspector was jailed for two years for taking and offering bribes.

On 21 August 2001 customs seized more than 4.1 million illicit cigarettes in Kwai Chung, the first operation to use a mobile X-ray vehicle scanning system. Technology changed inspection: instead of opening containers at random, officers scan first and decide afterwards.

Corruption damages an enforcement agency beyond individual sentences: it makes frontline intelligence untrustworthy. Cooperation with the ICAC therefore became routine rather than exceptional.

7. 2010 to 2016: drugs, containers and wildlife

On 16 July 2010 customs broke up the first methamphetamine laboratory and drug store ever found locally, arresting five people. On 4 July 2012 officers seized about 649 kilogrammes of cocaine from a container that arrived in Kwai Chung from Ecuador.

On 25 August 2016 the Environment Bureau, customs, police and the Agriculture, Fisheries and Conservation Department formed a task force on wildlife crime and held its first meeting. The list has grown from dutiable goods and drugs to pirated discs and endangered species: the targets of enforcement follow international rules.

From dutiable goods to endangered species, the list follows international conventions, but the method stays the same: risk assessment and intelligence first, hands on containers second.

Gaps

  • Annual seizure, arrest and prosecution figures are not registered; only individual cases are given.
  • The organisation chart and transferred functions after the 1977 renaming have not been verified item by item.
  • Sources differ on the founding year of the service’s predecessor; this piece follows the chronicle.
  • Declaration rates and recovered duty after the red and green channels began are not registered.
  • Cross-border cooperation and further changes of function after 2016 have not been verified case by case.

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引用本篇:請連標題、網址同「香港紀事館深度專題」一齊寫;時間線內每條條目仍以原書頁碼為準。

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