Article 153 of the Criminal Law of People's Republic of China (PRC) Whoever smuggles goods and articles other than those stipulated in Articles 151, 152 and 347 of this Law shall be punished according to 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 confiscated property; 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.