Generally speaking, those who constitute the crime of smuggling ordinary goods and articles shall be sentenced according to the tax payable and the circumstances of the crime.
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.
1. 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 and the following provisions:
(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.
If you are an accessory, you should be given a lighter punishment.
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