(1) Anyone who smuggles goods or articles and evades the tax payable of more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment and shall also be fined A fine of not less than one time but not more than five times the amount of tax or confiscation of property may be imposed; if the circumstances are particularly serious, the person shall be punished in accordance with the provisions of paragraph 4 of Article 151 of this Law.
(2) Anyone who smuggles goods or articles and evades the amount of tax payable is 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 the amount of tax payable A fine of not less than one time but not more than five times; if the circumstances are particularly serious, he shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax payable, or his property shall be confiscated.
(3) Anyone who smuggles goods or articles and evades the tax payable between 50,000 yuan and 150,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined more than twice the tax payable. A fine of up to five times.
If a unit commits the crime in the preceding paragraph, the unit shall be fined, and the person directly in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, the unit shall be sentenced to more than three years. The offender shall be sentenced to fixed-term imprisonment of not more than ten years; if the circumstances are particularly serious, the offender shall be sentenced to fixed-term imprisonment of not less than ten years.
Those who are smuggled multiple times without handling shall be punished according to the accumulated tax payable on the smuggled goods and articles.
According to the provisions of Article 82 of the "Customs Law", any person who violates this Law and other relevant laws and administrative regulations, evades customs supervision, evades the amount of tax payable, or evades prohibited or restricted imports by the state. In exit management, any of the following circumstances is considered smuggling:
(1) Transporting, carrying, or mailing goods or items that are prohibited or restricted by the state or goods or items that are subject to tax according to law;
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(2) Selling bonded goods, tax-reduced and exempted goods, other customs-supervised goods, articles and inbound overseas transportation vehicles without permission from the customs, without paying the taxes payable and submitting relevant permission documents;
(3) Other acts of evading customs supervision and constituting smuggling.
If one of the acts listed in the preceding paragraph does not constitute a crime, the customs shall confiscate the smuggled goods, items and illegal gains, and may impose a fine; goods and items used exclusively or repeatedly to cover smuggling shall be Transportation tools used exclusively or repeatedly for smuggling, as well as special equipment for hiding smuggled goods or items, shall be ordered to be dismantled or confiscated.
If one of the acts listed in paragraph 1 constitutes a crime, criminal liability shall be pursued in accordance with the law.
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Case: Guangxi Fangchenggang sentenced 28 defendants in 10 cases of smuggling frozen goods.
On the 28th, the Intermediate People’s Court of Fangchenggang City, Guangxi made a public verdict on 10 cases of smuggling frozen food. The 28 defendants were respectively convicted of smuggling goods and items prohibited from transport by the state and smuggling general goods and items, and were sentenced to fixed-term imprisonment ranging from one to 12 years.
The court found that the defendant helped others to smuggle frozen beef, frozen chicken feet and other frozen products from Vietnam into Dongxing City under the jurisdiction of Fangcheng Port, and was guaranteed by the defendant Lin Wei and others , and transported to Nanning and other places.
Between 2013, December, 21 and 2014, the defendants participated in the smuggling of a total of 8,438+0 pieces of various types of frozen products into my country in the first, Xu, Huang Shaowu and class. From March 22, 2065 to June 28, 2004
During the period from December 21, 2013 to January 2014, the defendant Zhang * * * rented a vehicle to transport 105,462 pieces of smuggled frozen goods, * * * 65,438 +. The defendant Li * * rented an iron-clad ship to haul 5,826 pieces of smuggled frozen goods, totaling 58.26 tons.
The court sentenced defendant Xiang Yi to seven years in prison and a fine of 500,000 yuan in the first instance. The defendant Lin Wei was sentenced to five years in prison and fined RMB 300,000. The defendant Xu was sentenced to three years and six months in prison and fined RMB 100,000. The defendants Xu Mingchao, Huang Shaowu and Ban Xiaoxiong were sentenced to three years in prison and fined RMB 100,000.
The defendant Zhang was sentenced to two years in prison and fined RMB 80,000. Defendant Li was sentenced to one year and two months in prison and fined 50,000 yuan.
In the same batch of cases, 20 defendants were sentenced to fixed-term imprisonment ranging from 1 to 12 years. Li Qinqin, deputy director of the Fangchenggang Intermediate People's Court, said that in recent years, the court has strengthened cooperation with customs, public security, procuratorial and other departments, continued to carry out special operations to combat the smuggling of frozen goods, and severely cracked down on "breaking into parts" and "ant moving" smuggling. Behavior.
According to statistics, from April 2006 to September 2006, the Fangchenggang City Intermediate People’s Court tried a total of 32 cases of frozen products (including ordinary food) and punished 76 people criminally. It was found that frozen beef and by-products were involved , frozen pork and pig by-products, frozen chicken, frozen duck meat and other frozen livestock and poultry products. 46860.68868868661
People's Daily Online-Guangxi Fangchenggang sentenced 28 defendants in 10 cases of smuggling frozen goods.