Article 151 Whoever smuggles weapons, ammunition, nuclear materials or counterfeit currency shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined or confiscated; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
Whoever smuggles cultural relics, precious metals such as gold and silver prohibited by the state, or precious animals and their products prohibited by the state shall be sentenced to fixed-term imprisonment of not less than five years and fined; If the circumstances are relatively minor, they shall be sentenced to fixed-term imprisonment of not more than five years and fined.
Whoever smuggles precious plants and their products and other goods and articles whose import and export are prohibited by the state shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall 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.
2. 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 10 years and shall also be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 10 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.
3. Article 153 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 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.
(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.
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.
4. 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.
5. Article 155 The following acts shall be punished as smuggling and punished in accordance with the relevant provisions of this section:
(1) directly and illegally purchasing articles prohibited by the state from smugglers, or directly and illegally purchasing other smuggled goods and articles in a relatively large amount;
(2) Transporting, purchasing or selling articles whose import and export are prohibited by the state in inland seas, territorial seas, rivers and lakes, or transporting, purchasing or selling a large number of goods and articles whose import and export are restricted by the state without legal certificates.
6. Article 156 Whoever conspires with smuggling criminals to provide them with loans, funds, account numbers, invoices and certificates, or to provide them with convenient conditions such as transportation, storage and mailing, shall be punished as smuggling.
7. Article 157 Whoever provides armed cover for smuggling shall be given a heavier punishment in accordance with the provisions of paragraphs 1 and 4 of Article 151 of this Law.
Whoever resists anti-smuggling by violence or threat shall be punished in accordance with the provisions of Article 277 of this Law on the crime of smuggling and the crime of obstructing state functionaries from performing their duties according to law.
Extended data
1. The crime of smuggling refers to a serious act that an individual or unit intentionally violates customs regulations, evades customs supervision, transports import and export contraband by various means or evades paying customs duties.
The specific charges are: the crime of smuggling weapons and ammunition; Crime of smuggling nuclear materials; Crime of smuggling counterfeit money; Crime of smuggling cultural relics; Crime of smuggling precious metals; Crime of smuggling precious animals and precious animal products; Crime of smuggling rare plants and rare plant products; Crime of smuggling obscene articles; Crime of smuggling ordinary goods and articles; Crime of smuggling solid waste.
2. There are four kinds of smuggling:
(1) Smuggling around the customs;
(2) Customs clearance smuggling;
(3) Quasi-smuggling (indirect smuggling);
(4) Subsequent smuggling (disguised smuggling).
The Supreme People's Procuratorate-People's Republic of China (PRC) criminal law