According to the provisions of the Criminal Law, the key to distinguishing the crime of smuggling ordinary goods and articles from general smuggling is whether the amount of duties and taxes payable for smuggling ordinary goods and articles reaches more than 50,000 yuan. The amount below 50,000 yuan is treated as general smuggling, and the amount above 50,000 yuan constitutes the crime of smuggling general goods and articles.
In addition to the amount standard, according to the provisions of Amendment 8 of the Criminal Law, anyone who is given two administrative penalties for smuggling within one year and then smuggles can also be guilty of smuggling general goods or articles.
Purchasing agents can now use tax-included express delivery or self-declared express delivery. There is no such thing as tax evasion. Overseas shopping started very early, and both Yangmao and Taobao are certified by international buyers.
Second, how many purchasing agents will be held criminally responsible?
According to the law, it is a legal purchase situation: incoming resident passengers carry items obtained overseas for personal use, except for tobacco products, alcoholic products and 20 types of commodities subject to tax according to national regulations, with a total value of If the amount is less than 5,000 yuan (including 5,000 yuan), or if a single variety or item exceeds 5,000 yuan, and it is limited to personal use and the quantity is reasonable, the customs will grant duty-free release. It is illegal to purchase items if they are of great quantity and value or are not for personal use. If the purchasing country prohibits or restricts the entry and exit of goods or articles, or there are false declarations to customs supervision, tax evasion, or the unauthorized sale of bonded goods, specific duty-free goods and other customs supervision goods, articles, and overseas transportation vehicles without permission from the customs, it constitutes smuggling. Behavior. According to the provisions of my country's criminal law, smuggling goods or articles and evading the amount of tax payable exceeds 50,000 yuan constitutes the crime of smuggling. Those who smuggle multiple times will be punished based on the accumulated tax evasion of smuggled goods and items.
If the reseller or buyer resells or purchases goods knowing that they are illegal "purchasing goods", their behavior is also suspected of being illegal. The Customs Law stipulates that those who illegally purchase smuggled goods or items directly from smugglers will be held legally responsible according to the crime of smuggling. Because many purchasing activities are suspected of "smuggling", people who buy purchasing products are also suspected of participating in "smuggling". Our country's criminal law also stipulates that illegally purchasing other smuggled goods and items from smugglers constitutes the crime of smuggling. Follow Guo Hui Law Firm on WeChat for more legal knowledge.
In order to combat this illegal and criminal behavior, the country has formulated many laws and regulations. For example, the General Administration of Customs stipulates that items carried by domestic residents must be subject to customs inspection, declaration and supervision, and must pay taxes in accordance with the law. Anyone who violates these regulations and disrupts customs management order and tax collection activities will be held legally responsible in accordance with relevant laws and regulations. For example, the "Customs Law of the People's Republic of China" stipulates that any act that violates the provisions of this Law and other relevant laws and administrative regulations, evades customs supervision, evades the amount of tax payable, or evades state prohibitions or restrictions on entry and exit management constitutes smuggling and does not yet constitute smuggling. If a crime is constituted, the customs shall confiscate smuggled goods, items and illegal gains, and may impose a fine; goods and items used exclusively or multiple times to cover smuggling, means of transport used exclusively or multiple times for smuggling, and concealing smuggled goods or items Special equipment shall be ordered to be dismantled or confiscated. If an individual carries or mails more than a reasonable amount of items for personal use into or out of the country and fails to declare them to the customs in accordance with the law, he will be ordered to pay back customs duties and may be fined. If the circumstances are serious enough to constitute a crime, criminal responsibility will be pursued in accordance with the law.