Crime of smuggling ordinary goods and articles
Criminal law:
Article 153 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 the tax payable of more than 500,000 yuan 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 his property shall be confiscated; If the circumstances are especially serious, it shall be punished in accordance with the provisions of the fourth paragraph of Article 151 of this Law.
(2) Whoever smuggles goods and articles and evades the tax payable of not less than 150,000 yuan but not more 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 not less than one time but not more than five times the tax payable; If the circumstances are especially serious, he 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 his property shall be confiscated.
(3) Whoever smuggles goods and articles and evades the tax payable of not less than 50,000 yuan but not more 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 not less than one time but not more than five times the tax payable.
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.
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) Selling bonded goods such as raw materials, spare parts, finished products and equipment. (a) without the permission of the customs, failing to pay the tax payable, and being approved to be used for processing and assembly and compensation for trade imports, making profits in China;
(2) Selling goods and articles imported with specific duty reduction or exemption in China for profit without the permission of the customs and without paying the tax payable.
Judicial interpretation:
Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Smuggling (June 5438, 2000 +20001October 8);
The "tax payable" stipulated in Article 153 of the Criminal Law refers to the import and export duties payable on imported and exported goods and articles and the taxes collected by the customs on behalf of the import link.
The tax payable for smuggling goods and articles shall be calculated according to the applicable customs duties, tax rates, exchange rates and customs value approved by the customs at the time of smuggling, and the certificate issued by the customs shall prevail.
The third paragraph of Article 153 of the Criminal Law stipulates that "repeated smuggling has not been dealt with" refers to repeated smuggling without administrative punishment. Article 7 Bonded goods as mentioned in Article 154 of the Criminal Law refer to goods that have entered the country with the approval of the customs without going through the formalities of tax payment and should be stored, processed and assembled in China and then transported out of the country. Bonded goods include goods imported through processing trade and compensation trade, as well as goods stored, processed and consigned in bonded warehouses, bonded factories, bonded areas or duty-free shops.
Article 8 As stipulated in Article 155 of the Criminal Law, "buying other smuggled goods and articles directly from smugglers in a relatively large amount" means that smugglers illegally buy other smuggled goods and articles, and the tax payable is more than 50,000 yuan.
Whoever directly illegally purchases goods prohibited by the state from smugglers, or transports, purchases or sells goods prohibited by the state in inland seas and territorial waters shall be convicted and punished according to the types of smuggled goods in accordance with the provisions of Articles 151, 152 and 347 of the Criminal Law respectively.
Whoever directly and illegally buys smuggled goods and articles from smugglers in a relatively large amount, or transports or buys or sells goods and articles whose import and export are restricted by the state in inland seas and territorial waters in a relatively large amount, shall be convicted and punished in accordance with the provisions of Article 153 of the Criminal Law.
Where a unit commits the crimes stipulated in Articles 151 and 152 of the Criminal Law and smuggles solid waste prohibited by the state, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished respectively in accordance with the relevant provisions of this Interpretation.
If a unit commits the crime of smuggling ordinary goods and articles and the crime of smuggling solid wastes whose import is restricted by the state and can be used as raw materials, and evades the tax payable of more than 250,000 yuan but less than 750,000 yuan, 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; Evading the tax payable of more than 750,000 yuan but less than 2.5 million yuan, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever evades the tax payable of more than 2.5 million yuan, if the circumstances are especially serious, shall be sentenced to fixed-term imprisonment of more than 10 years.
Interpretation of the Supreme People's Procuratorate on the Applicable Law for Unauthorized Sale of Bonded Goods with Raw Materials Processing (June 65438+1October 65438+June 2000);
In order to deal with smuggling crimes according to law, according to the relevant provisions of the Customs Law and other laws, the application of laws to the unauthorized sale of imported and processed bonded goods is explained as follows:
Bonded goods refer to goods that have been approved by the customs and entered the country without going through the formalities of tax payment, and are stored, processed and assembled in China and then transported out of the country. Goods imported with the approval of the customs are bonded goods. Selling bonded goods such as raw materials, spare parts, finished products and equipment. Without the permission of the customs, those who have approved the import and processed in China for profit, failed to pay the tax payable and evaded the tax payable of more than 50,000 yuan shall be investigated for criminal responsibility for the crime of smuggling ordinary goods and articles in accordance with the provisions of Articles 154 and 153 of the Criminal Law.
Case:
Cai Wanhe, the principal criminal of shishi cigarettes smuggling family, was sentenced to life imprisonment at first instance.
Xinhuanet Fuzhou 2003165438+1October 27th (Reporter Yu Yingrui) The Intermediate People's Court of Quanzhou City, Fujian Province recently made a first-instance judgment on the smuggling case of extra-large cigarettes in Shishi. 13 all defendants were sentenced for smuggling ordinary goods. Among them, Cai Wanhe, a villager in Shadi Village, yongningzhen City, shishi city, and Cai, another defendant, were sentenced to life imprisonment and confiscated personal property of RMB 4 million and RMB 3.5 million respectively. Other 1 1 defendants were sentenced to fixed-term imprisonment 10, 8 years, 6 years and 6 months, 5 years, 4 years and 6 months, 4 years and 6 months, 2 years, 1 year and 6 months, suspended for 2 years, etc.
The extra-large cigarette smuggling case in Shishi, Fujian Province occurred in 2002, from February 24th to March 2nd of that year. Xiamen Customs Anti-smuggling Bureau successively seized 502 boxes of Zhonghua cigarettes, 575 boxes of Yunyan cigarettes, 88 boxes of Shanghai Double Happiness cigarettes, 342 boxes of Peony cigarettes, 35 boxes of cigarettes 13 1 box, 399 boxes of Qixing cigarettes and 399 boxes of Nanyang Double Happiness cigarettes smuggled into the underground warehouse of the defendants Cai Wanhe and Cai Luxury Residence.
After the incident, Xiamen Customs successfully solved the case after more than a year of in-depth investigation and evidence collection. A professional smuggling family specializing in cross-border smuggling of cigarettes at night was exposed in broad daylight. This huge joint-stock family smuggling group is headed by Cai Wanhe, a villager from Shadi Village, yongningzhen City, shishi city, and has more than 200 members, covering more than a dozen villages in six towns in shishi city and Jinjiang City. Among the more than 270 grandparents and grandchildren of Cai's family, men, women and children participated in cigarette smuggling activities in different forms, except the old and the young and those who went out.
Defendants Cai Wanhe and Cai organized others, violated customs regulations, evaded customs supervision, transported cigarettes from abroad, and evaded tax payable, totaling RMB 9,508,298.40. Quanzhou Intermediate People's Court held through trial that the actions of 13 defendants constituted the crime of smuggling ordinary goods, and the charges charged by the public prosecution agency were established. In the * * * accomplice crime, the defendants Cai Wanhe, Cai and Cai play the main role and are the principal offenders, while the defendants Lu, Gong, Gong Shijie, Qiu, Liu, Zheng and Zhong Yi play the secondary role, while the defendants Huang Jihu, Wu Lihua and Dong Baochuan play the auxiliary role and are all accomplices.
A boss who smuggled Ningbo at a low price was sentenced.
Xinhua News Agency 2003-09-04 Author: Chai Guan underreporting and concealing commodity prices are increasingly becoming the main means of smuggling by some illegal enterprises. The Intermediate People's Court of Ningbo recently made a first-instance judgment on the smuggling case of Ling Kai Company in Ningbo Free Trade Zone. The company fined 6,543,800 yuan, and the legal representative of the company, Luo Mou, was sentenced to two years' imprisonment and suspended for two years.
From June 5438 to September 2002, Ningbo Free Trade Zone Trading Co., Ltd. smuggled more than 90 tons of polypropylene plastic film from Ningbo and Shanghai ports in batches under the planning and implementation of the company's legal representative Luo Mou, and sold it at home for profit. The abnormal price of goods imported by Ling Kai Company has attracted the attention of the customs. In September 2002, when Ling Kai smuggled imported goods in the above way, Ningbo Customs took decisive action. After investigation, the value of the case reached RMB 3.58 million, and more than 600,000 yuan of state taxes were evaded.