Rare earth belongs to the resources whose export is restricted in China, and the state severely cracks down on smuggling of rare earth. The sale of rare earths constitutes the crime of smuggling goods and articles whose import and export are prohibited by the state. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment.
One of the following acts is smuggling:
1. Transporting or carrying articles prohibited from entering or leaving the country, goods and articles restricted by the country or subject to customs duties according to law without the approval of the authorities authorized by the State Council or the State Council;
2. Hiding, disguising, concealing, falsely reporting or evading customs supervision by other means, transporting, carrying or mailing articles prohibited from entering or leaving the country, goods and articles restricted from entering or leaving the country according to law or subject to customs duties;
3. Falsely reporting or concealing the prices of import and export goods to avoid customs duties;
4. Selling bonded goods, other goods under customs supervision or importing overseas means of transport without customs permission, and paying customs duties;
5. Selling goods imported with specific duty reduction or exemption to specific enterprises and specific purposes and paying customs duties without customs permission, or transporting goods imported with specific duty reduction or exemption from specific areas to other areas in China without authorization.
legal ground
Criminal law of the people's Republic of China
Article 153 Crime of Smuggling Ordinary Goods and Articles Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished in accordance with the following provisions according to the seriousness of the case:
(1) Whoever smuggles goods and articles and evades a relatively large amount of tax payable, or who is given administrative punishment twice for smuggling within one year and smuggles again, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable.
(2) Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable.
(3) Whoever smuggles goods or articles and evades the tax payable is especially huge or has other especially serious circumstances, shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or confiscated of property.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years.
Those who smuggle many times without treatment shall be punished according to the accumulated tax payable on smuggled goods and articles.