The Berlin-boxer is confident that Smith was lucky to go the distance in their first fight and said he would not see the last round in their rematch.
"I want to make it clear once and for all who the champion is here," said Abraham.
"Paul Smith fought well in our last fight, but I was better. As a television commentator Smith is world-class, but as a boxer he is not on my level!
"I don't understand why the English media spoke about a miscarriage of justice. I don't select the judges and neither do my promoters.
"However this time, I will relieve the judges of their responsibility. There will be no doubt, I will show no mercy and Smith will not hear the final bell!"