According to Article 153 of the Criminal Law of the People's Republic of China and the People's Republic of China, smuggling Articles 151, 152, and 347 of this Law Those who smuggle goods or items other than those stipulated in Article 1 shall be punished according to the following provisions according to the seriousness of the case:
(1) If the smuggled goods or items are evaded and the tax payable is more than 500,000 yuan, they shall be sentenced to ten years in prison. Above, fixed-term imprisonment or life imprisonment, and a fine of not less than one time but not more than five times the amount of tax payable for evasion, or confiscation of property; if the circumstances are particularly serious, the person shall be punished in accordance with the provisions of paragraph 4 of Article 151 of this Law.
(2) Anyone who smuggles goods or articles and evades the tax payable shall be between 150,000 yuan and less than 500,000 yuan, shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined for evading the tax payable. If the circumstances are particularly serious, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax payable for evasion, or have property confiscated.
(3) Anyone who smuggles goods or articles and evades the amount of tax payable is between 50,000 yuan and less than 150,000 yuan, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined 10% of the tax payable for evasion. A fine of not less than three times but not more than five times shall be imposed.
If a unit commits the crime in the preceding paragraph, the unit shall be fined, and the person directly in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, the unit shall be sentenced to more than three years. The offender shall be sentenced to fixed-term imprisonment of not more than ten years; if the circumstances are particularly serious, the offender shall be sentenced to fixed-term imprisonment of not less than ten years.
If multiple smuggling cases are not dealt with, penalties will be imposed based on the accumulated evaded tax payable on smuggled goods and items.
Article 154: If the following smuggling acts constitute a crime in accordance with the provisions of this section, they shall be convicted and punished in accordance with the provisions of Article 153 of this Law:
(1) ) Without the permission of the customs and without paying the amount of tax payable, the bonded goods such as raw materials, parts, finished products, equipment, etc. approved for import for processing, assembly, and compensation trade are sold within the country for profit;
(2) Without customs permission and without paying back the amount of tax payable, goods and articles imported with specific tax reductions and exemptions are sold within the country for profit.
Article 155: The following acts shall be treated as smuggling and shall be punished in accordance with the relevant provisions of this section:
(1) Illegally purchasing items prohibited from import by the state directly from smugglers or illegally purchase other smuggled and imported goods or items directly from smugglers in relatively large amounts;
(2) Transport, purchase, or sell items prohibited by the country from being imported or exported in inland seas or territorial waters, or transport , purchasing and selling goods and items restricted by the state for import and export, the amount is relatively large, and there is no legal certificate;
(3) Evading customs supervision and transporting overseas solid waste into the country.
Article 156: Anyone who conspires with smuggling criminals to provide them with loans, funds, accounts, invoices, certificates, or provides them with transportation, storage, mailing or other conveniences shall be charged with the crime of smuggling. Punishment of criminals.
Article 157 Anyone who provides armed cover for smuggling shall be severely punished in accordance with the provisions of paragraphs 1 and 4 of Article 151 of this Law.
Those who resist anti-smuggling by means of violence or threats shall be punished for the crime of smuggling and the crime of obstructing state agency staff from performing their duties in accordance with the law as stipulated in Article 277 of this Law, and shall be punished in accordance with the provisions of concurrent punishment for multiple crimes.
Article 151. Anyone who smuggles weapons, ammunition, nuclear materials or counterfeit currency shall be sentenced to fixed-term imprisonment of not less than seven years, and shall also be fined or have property confiscated; if the circumstances are less serious, he shall be sentenced to not less than three years in prison. A prison term of not more than seven years and a fine.
Whoever smuggles cultural relics, gold, silver and other precious metals that are prohibited from being exported by the state, or precious animals and their products that are prohibited from being imported or exported by the state, shall be sentenced to fixed-term imprisonment of not less than five years and shall also be fined; if the circumstances are less serious, shall be sentenced to fixed-term imprisonment of not more than five years and shall also be fined.
Whoever smuggles rare plants and their products that are prohibited from import and export by the state shall be sentenced to fixed-term imprisonment of not more than five years and concurrently or solely fined; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years and concurrently fined.
Whoever commits the crime in paragraphs 1 and 2, if the circumstances are particularly serious, shall be sentenced to life imprisonment or death, and his property shall be confiscated.
If a unit commits a crime stipulated in this article, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the provisions of each paragraph of this article.
Extended information:
Case: Three men were sentenced for smuggling 153 tons of frozen beef from epidemic areas to Wenchang, Guangxi
Recently, the Hainan Intermediate Court concluded a case of first instance In the case of smuggling frozen beef from epidemic areas, three men from Guangxi were hired by others to smuggle frozen beef from Vietnam that was banned from import by the country to Wenchang. This constituted the crime of smuggling goods and items that were banned from import and export by the country. They were sentenced to one year and six months to one year in accordance with the law. Three years' imprisonment and a fine.
It is reported that on July 29, 2016, the defendants Su and Liu were hired by others to drive an iron-hulled ship to cross the boundary river from Beihai Terminal in Guangxi and enter the vicinity of Situn Sea in Vietnam to ship frozen beef. .
In the early morning of July 29, Su and Liu drove the ship back from Vietnam. The ship passed through the Qiongzhou Strait to transport the above-mentioned frozen products to Wulong Port in Wenchang, Hainan for unloading. Zeng was hired by others , responsible for picking up and counting smuggled frozen goods at the shore. During the unloading process, the Fengpo Border Police Station of the Wenchang Municipal Public Security Bureau arrived at the scene and seized the iron-hulled ship and 153.611 tons of frozen beef and other items on the spot.
After inspection by the Hainan Entry-Exit Inspection and Quarantine Bureau, this batch of frozen beef came from the epidemic area and is prohibited from being imported by the state.
On October 29, 2016, the police arrested Su at the gate of the Traffic Police Brigade of Fangcheng District Public Security Bureau, Fangchenggang City, Guangxi, and Liu at the Haian Xingang Public Security Inspection Station in Xuwen County, Guangdong Province. Zeng was arrested at the hotel.
The Hainan No. 1 Intermediate Court held that the defendants Su, Liu, and Zeng knew that others violated national laws and regulations, evaded customs supervision, and smuggled goods and items that were prohibited from import and export by the country, but still helped others to smuggle them into the country. 153.611 tons of frozen beef.
His actions constitute the crime of smuggling goods and items that are prohibited from being imported or exported by the country. In view of the fact that the defendants Su, Liu and Zeng played a secondary and auxiliary role in the crime of drug smuggling and were accomplices, their punishments may be reduced in accordance with the law. After the three defendants were brought to justice, they truthfully confessed their criminal facts. If he pleads guilty voluntarily, he will be given a lighter punishment according to law.
Accordingly, Hainan No. 1 Intermediate Court made the above judgment in accordance with the law. After the verdict was announced, the three defendants stated that they would plead guilty and accept the sentence and would not appeal.
People's Daily Online-Three men from Guangxi were sentenced for smuggling 153 tons of frozen beef from epidemic areas to Wenchang