whoever smuggles rare plants and their products, the import and export of which is prohibited by the state, shall be sentenced to fixed-term imprisonment of not more than five years and shall also or only be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years and fined.
whoever commits the crimes mentioned in the first and second paragraphs, if the circumstances are especially serious, shall be sentenced to life imprisonment or death, and his property shall be confiscated.
if a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of each paragraph of this article.
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, 2+October 8, 2;
According to the provisions of the first paragraph of Article 151 of the Criminal Law, anyone who commits the crime of smuggling weapons and ammunition under any of the following circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined:
(1) Smuggling more than ten but less than fifty military bullets;
(2) Smuggling more than two but less than five non-military guns, or more than one hundred but less than five hundred non-military bullets;
(3) Smuggling weapons and ammunition, although it does not meet the above-mentioned quantitative standards, has a bad plot that smuggled weapons and ammunition are used to commit other crimes.
Whoever smuggles weapons and ammunition under any of the following circumstances shall be sentenced to fixed-term imprisonment of not less than seven years, and shall also be fined or confiscated of property:
(1) Smuggling one military gun or more than 5 rounds of military bullets but less than 1 rounds;
(2) Smuggling more than five non-military guns but less than ten or more than five hundred non-military bullets but less than one thousand;
(3) Smuggling weapons and ammunition reaches the quantity standard stipulated in the first paragraph of this article, and there are other bad circumstances.
under any of the following circumstances, the crime of smuggling weapons and ammunition is "especially serious", and he shall be sentenced to life imprisonment or death, and his property shall be confiscated:
(1) Smuggling more than two military guns or more than one hundred military bullets;
(2) Smuggling more than 1 non-military guns or more than 1, non-military bullets;
(3) the ringleader of a criminal group or the smuggling of weapons and ammunition by special vehicles reaches the quantity standard stipulated in the second paragraph of this article;
(4) Smuggling weapons and ammunition reaches the quantity standard stipulated in the second paragraph of this article, and there are other bad circumstances.
whoever smuggles other weapons and ammunition shall be punished with reference to the sentencing standards stipulated in each paragraph of this article.
Smuggling complete sets of guns and their parts shall be counted as smuggling a corresponding number of guns; Smuggling non-complete sets of gun parts, every 3 pieces shall be counted as a set of gun parts.
if the smuggling of controlled knives and simulation guns constitutes a crime, they shall be convicted and punished in accordance with the provisions of Article 153 of the Criminal Law.
the types of "weapons and ammunition" stipulated in the first paragraph of article 151 of the criminal law shall be determined with reference to the relevant provisions of the Import Tariff of People's Republic of China (PRC) and the List of Articles Prohibited from Entry and Exit.
article 2 the currency mentioned in the first paragraph of article 151 of the criminal law refers to RMB and foreign currency that can be circulated or exchanged in the domestic market.
whoever smuggles counterfeit money with a total denomination of more than 2, yuan but less than 2, yuan or a monetary amount of more than 2 pieces but less than 2, pieces is a "minor crime" of smuggling counterfeit money, and shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and fined.
Whoever commits any of the following circumstances shall be sentenced to fixed-term imprisonment of not less than seven years, and shall also be fined or confiscated:
(1) Smuggling counterfeit currency with a total denomination of not less than 2, yuan but not more than 2, yuan, or with a monetary amount of not less than 2, yuan but not more than 2, yuan;
(2) Smuggling counterfeit money into the market, and its denomination reaches the quantity standard stipulated in the second paragraph of this article.
under any of the following circumstances, the crime of smuggling counterfeit money is "especially serious", and life imprisonment or death penalty shall be imposed, with confiscation of property:
(1) smuggling counterfeit money with a total denomination of more than 2, yuan or a currency amount of more than 2, pieces;
(2) Smuggling counterfeit money into the market, the denomination of which reaches the quantity standard specified in Item (1) of Paragraph 3 of this Article;
(3) Smuggling counterfeit money reaches the quantity standard stipulated in the third paragraph of this article, and it has serious circumstances such as the ringleader of a criminal group or smuggling with a special vehicle.
the denomination of currency is RMB. The denomination of smuggled counterfeit foreign currency shall be calculated by converting the foreign exchange quotation published by the State Administration of Foreign Exchange at the time of committing the crime into RMB.
Article 3 Whoever smuggles less than two cultural relics of Category III prohibited by the state shall be sentenced to fixed-term imprisonment of not more than five years and fined for the crime of smuggling cultural relics.
Whoever smuggles cultural relics under any of the following circumstances shall be sentenced to fixed-term imprisonment of not less than five years and fined:
(1) Smuggling two or less second-class cultural relics or three or more than eight third-class cultural relics prohibited by the state;
(2) Smuggling cultural relics prohibited by the state, which meet the quantitative standards stipulated in the first paragraph of this article, and have serious circumstances such as serious damage or irretrievability to cultural relics.
under any of the following circumstances, the crime of smuggling cultural relics is "especially serious", and he shall be sentenced to life imprisonment or death, and his property shall be confiscated:
(1) Smuggling more than one first-class cultural relic, more than three second-class cultural relics or more than nine third-class cultural relics prohibited by the state;
(2) the smuggled cultural relics prohibited by the state have reached the quantity standard stipulated in the second paragraph of this article, and the cultural relics are seriously damaged or cannot be recovered;
(3) the smuggling of cultural relics prohibited by the state has reached the quantity standard stipulated in the second paragraph of this article, and it has serious circumstances such as the ringleader of a criminal group or smuggling in a special vehicle.
article 4 the term "precious animals" as mentioned in the second paragraph of article 151 of the criminal law refers to the first-class and second-class protected wild animals listed in the national list of key protected wild animals, the wild animals listed in appendices 1 and 2 of the convention on international trade in endangered species of wild fauna and flora, and the above-mentioned domesticated and propagated species.
whoever smuggles animals under state second-class protection does not meet the quantity standard specified in Schedule (1) of this Interpretation, or smuggles precious animal products with a value of less than 1, yuan, is guilty of smuggling precious animals and precious animal products, and shall be sentenced to fixed-term imprisonment of not more than five years and fined.
In any of the following circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years and fined:
(1) Smuggling animals under first-and second-class national protection, the quantity of which reaches the standard specified in Item (1) of the Schedule to this Interpretation;
(2) smuggling precious animal products worth more than 1, yuan but less than 2, yuan;
(3) Smuggling animals under first-class or second-class national protection, which, although not up to the quantity standard stipulated in this paragraph, has serious circumstances such as causing the death or irretrievability of the precious animal.
under any of the following circumstances, the crime of smuggling precious animals and precious animal products is "especially serious", and it is punishable by life imprisonment or death, with confiscation of property:
(1) The smuggling of animals under first-and second-class national protection meets the quantitative standards specified in Schedule (2) of this Interpretation;
(2) smuggling precious animal products worth more than 2, yuan;
(3) Smuggling animals under national first-class and second-class protection, the quantity of which reaches the standard specified in Annex (1) of this Interpretation, and causes the death or irrecoverability of the precious animal;
(4) Smuggling animals under first-class or second-class national protection, which meets the quantitative standards specified in Annex (1) of this interpretation, and has serious circumstances such as being the ringleader of a criminal group or smuggling with special vehicles.
Smuggling of animals and their products listed in Appendices 1 and 2 of the Convention on International Trade in Endangered Species of Animals and Plants shall be carried out with reference to the standards for conviction and sentencing of animals belonging to the same family or family specified in the attached table of this Interpretation.
if 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, smuggling solid waste whose import is restricted by the state and can be used as raw materials, and evades the tax payable of more than 25, yuan but less than 75, 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 75, 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 1 years.
Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on Prosecution Standards for Economic Crime Cases 21.5:
Case of Smuggling Counterfeit Money (Article 151, Paragraph 1, Criminal Law)
Anyone who smuggles counterfeit money with a total denomination of more than 2, yuan or a monetary amount of more than 2 pieces shall be prosecuted.
Article 152 Whoever smuggles obscene movies, video tapes, audio tapes, pictures, books and periodicals or other obscene articles for the purpose of profit-making or dissemination shall be sentenced to fixed-term imprisonment of not less than three years but not more than 1 years and shall also be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and shall also be fined or confiscated; If the circumstances are relatively minor, they shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined.
Whoever evades customs supervision and transports solid waste, liquid waste and gas waste into the country from abroad, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years and shall also or only be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years and fined.
if a unit commits the crimes mentioned in the preceding two paragraphs, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding two paragraphs.
[ Revised on February 28th, 22 according to the Criminal Law Amendment (IV) of People's Republic of China (PRC) ]
Judicial interpretation:
Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Smuggling, June 5438, 2+October 8, 2;
"Other obscene articles" as stipulated in Article 152 of the Criminal Law refers to DVD, audio tape, pictures, books, periodicals and other articles that express obscene contents through words, sounds and images.
Whoever smuggles obscene articles in one of the following quantities is guilty of smuggling obscene articles with "minor circumstances", and shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined:
(1) Smuggling more than 5 to 1 obscene videos and CDs;
(2) Smuggling more than 1 to 2 obscene audio tapes and CDs;
(3) Smuggling more than 1 to 2 obscene poker, books and periodicals and picture books;
(4) Smuggling more than 5 to 1, obscene photos and pictures;
(5) Smuggling other obscene articles in an amount equivalent to the above amount.
whoever smuggles obscene articles in an amount of not less than five times the maximum amount stipulated in the second paragraph of this article shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined.
if the smuggling of obscene articles reaches more than five times the maximum amount stipulated in the second paragraph of this article, or if it is less than five times the maximum amount, but it has serious circumstances such as the ringleader of a criminal group or smuggling in a special vehicle, it belongs to the crime of smuggling obscene articles with "serious circumstances" and shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined or confiscated.
whoever smuggles non-obscene movies, DVDs, video tapes, audio tapes, audio discs, pictures, books and periodicals, electronic publications and other articles shall be convicted and punished in accordance with the provisions of Article 153 of the Criminal Law.
if 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, smuggling solid waste whose import is restricted by the state and can be used as raw materials, and evades the tax payable of more than 25, yuan but less than 75, 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 75, 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 1 years.
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 according to the seriousness of the case, in accordance with the following provisions:
(1) Whoever smuggles goods and articles and evades the tax payable of more than 5, yuan shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment. 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 more than 15, yuan but less than 5, yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than 1 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 1 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 5, yuan but not more than 15, 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, 2+October 8, 2;
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.
Paragraph 3 of Article 153 of the Criminal Law stipulates that "repeated smuggling has not been dealt with" means that repeated smuggling has not been subject to 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, and those stored, processed and consigned in bonded warehouses, bonded factories, bonded areas or duty-free shops.