The crime of smuggling ordinary goods and articles refers to the act of illegally transporting, carrying and mailing goods and articles other than drugs, weapons, ammunition, nuclear materials, counterfeit money, cultural relics prohibited by the state, precious metals such as gold and silver, rare animals and their products, rare plants and their products, obscene articles and solid waste in violation of customs regulations, and evading customs duties.
Article 153 of the criminal law-the crime of smuggling ordinary goods (revised in 201/criminal law amendment (8))
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 a relatively large amount of tax payable, or who is given administrative punishment twice for smuggling within one year and smuggles again, 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.
(2) Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, 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.
(3) Whoever smuggles goods or articles and evades the tax payable is especially huge or has other especially serious circumstances, 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 of property.
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.
The Supreme People's Court's explanation on the specific application of law in the trial of smuggling criminal cases.
Article 10 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 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.