本文從探討海關集體貪瀆相關犯罪文獻理論基礎後，分析近年海運關區之集體貪瀆案，涉案人員2人以上，且犯罪歷程涉及海關人員核心通關業務之有罪判決個案，探究海關集體貪瀆之特性及其影響因素，以犯罪預防之角度，提出防制海關集體貪瀆之具體策略及建議。本研究以「內容分析法」及「個案研究法」，研究結果發現海關集體貪瀆犯罪具有（1）隱密性與犯罪黑數高、（2）放射性與共犯結構化、（3）律則化與制度化及（4）刑事訴追費時且困難等特性，歸納其影響因素：（1）個人因素：包含性別及年齡、偏差素行、職位高低等。（2）環境因素：包含業務環境、組織封閉、職務陋規等。（3）機會因素:包含行政裁量、業者誘惑等。（4）監督因素：包含機關內控、主管督考等。本研究建議從情境犯罪預防概念，以加強機關內控機制、建構廉政風紀通報網絡、建立標準作業程序、落實職務輪調及扎根廉政倫理法紀觀念等措施，機先防處海關集體貪潰案件。

This study first discusses basic theories of crime in collective corruption of customs and analyzes the process of convicted cases which two or more people were involved in Customs clearance procedure, then makes thorough inquiry of the influential factors and characteristics of the collective corruption in customs officials. The methods of this research are mainly based on ＂Content Analysis＂ and ＂Case Study＂, we found that collective corruption crimes has characteristics included (1) Privacy and High dark figure of crime. (2) Infectious and Systematic. (3) Nomothetic and Institutionalized. (4) Time-consuming and difficulties of criminal prosecution. To sum up, the influential factors are (1) Personal reasons, such as gender, age, deviation of behavior, and official rank and grade. (2) Environmental factors, such as business environment, closed organizational system, and bad rituals in customs. (3) Opportunity factors, such as administrative discretion, the temptation of unscrupulous vendor. (4) Supervision factors, such as internal control and supervisor assessments. To prevent customs collective corruption, this study suggests the concept of ＂Situational Crime prevention＂. It is to enhance internal control system, fortify Anti-corruption network, set up standard operation procedure, implement job rotation, and to promote Anti-corruption education.