According to the Criminal Law of People's Republic of China (PRC)? 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 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 more than 150,000 yuan but less than 500,000 yuan 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.
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.
Extended data:
The captain of a fishing boat in Quangang District, Quanzhou City, Fujian Province evaded customs supervision, transported and sold goods restricted by the state in the inland sea, evaded the tax payable of 88,765,438 yuan +05.32 yuan, and was finally jailed.
On the morning of June 14, the Intermediate People's Court of Quanzhou City, Fujian Province held a public hearing to hear the case according to law, and made a first-instance judgment in court: the defendant Xiao was sentenced to one year's imprisonment, suspended for one year and six months, and fined RMB 100,000. ?
The court found through trial that on July 20 12 17 in the early morning 1 2, the defendant Xiaomou planned to go out to sea to smuggle refined oil into the country for sale, and then hired four crew members, including Liu (all handled separately), to drive a fishing boat out to sea from the dock of Xiaocuo Village in Quangang District.
Xiaomou served as the captain of the ship, responsible for sailing, determining the route and connecting smuggled diesel. ?
On the morning of the same day, around 10, the defendant Xiao Mou and others sailed to the waters of Penghu in the Taiwan Province Strait, connected 45.48 tons of No.0 diesel oil produced overseas to a large oil tanker that had been contacted in advance, and then returned.
At about 0: 00/6 pm on the same day, Xiamen Customs Anti-smuggling Bureau boarded the ship in the southeast waters of Meizhou Island, seized 45.48 tons of diesel oil on the ship, and arrested the defendant Xiao and his crew.
Approved by the customs, 45.48 tons of diesel oil was brought into the country, which evaded the tax payable by the state, and the amount was 88,765,438 yuan +05.32 yuan. ?
After the incident, Quanzhou Customs Anti-smuggling Bureau detained the defendant Xiao's fishing boat and 45.48 tons of diesel oil brought into the country. ?
After trial, Quanzhou Intermediate People's Court held that the defendant Xiaomou evaded customs supervision and transported and sold goods restricted by the state in the inland sea, and evaded the tax payable of RMB 887 15.32 without legal proof, which was a large amount, and his behavior constituted the crime of smuggling ordinary goods.
After the incident, the defendant Xiaomou deeply realized the harmfulness of his actions, expressed remorse and sincerely pleaded guilty. Combined with its criminal facts, nature and degree of harm to society, Quanzhou Intermediate People's Court made the above judgment according to law.
China Court Network: The captain of a fishing boat smuggled 45 tons of diesel oil and was sentenced to100000 yuan a year.