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 and articles and evades the tax payable is especially huge, or there are other especially serious circumstances, shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and shall be fined not less than one time but not more than five times the tax payable, or his property shall be confiscated. If a unit commits the crime of smuggling, 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.
Legal basis
People's Republic of China (PRC) Criminal Law
Article 151 Crime of smuggling weapons and ammunition Crime of smuggling nuclear materials Crime of smuggling counterfeit money Whoever smuggles weapons, ammunition, nuclear materials or counterfeit money shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined or confiscated; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property; 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.
Crime of smuggling cultural relics, crime of smuggling precious metals, crime of smuggling precious animals and precious animal products. Whoever smuggles cultural relics, precious metals such as gold and silver, or precious animals and their products prohibited by the state, shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and his property shall be confiscated; If the circumstances are relatively minor, they shall be sentenced to fixed-term imprisonment of not more than five years and fined.
the crime of smuggling goods and articles prohibited by the state; Whoever smuggles precious plants and their products and other goods and articles prohibited from being transported by other countries shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also or only be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years and fined.
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.