一、前言近年来，海关等部门加强对油品走私的打击，查获的走私柴油的大案件不断，取得了丰硕的成果。现在走私成品油主要是柴油，形式由大规模、大数量的偷运进口变成多批次小数量。目前主要是单船走私，油量虽然减少，但走私案件的数量大幅上升，而且从以前的走私普通柴油到? I. Introduction In recent years, the Customs and other departments have stepped up efforts to combat the smuggling of oil products and have continuously seized major cases of smuggling diesel oil. They have achieved fruitful results. At present, the smuggled oil products are mainly diesel oil, which has turned into a large number of smuggling imports into small quantities in batches. At present, the main issue is single-vessel smuggling. Although the amount of oil has decreased, the number of smuggling cases has risen sharply. From the previous smuggling of ordinary diesel oil to?