Article 153 of the Criminal Law on Smuggling of Ordinary Goods and Articles Anyone who smuggles goods or articles other than those stipulated in Articles 151, 152 and 347 of this Law shall be punished in accordance with the following provisions according to the severity of the circumstances: (1) Anyone who smuggles goods or articles with a large amount of evaded tax or who smuggles goods or articles again after having been given administrative penalties for smuggling for a second time within one year shall be sentenced to fixed-term imprisonment of not more than three years or detention, and shall be fined not less than five times of the amount of tax evaded. (a) If a person smuggles goods or articles with a large amount of tax evasion or has been given two administrative penalties for smuggling within one year and then smuggles them again, he or she shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be fined not less than double and not more than five times the amount of tax evaded. (2) If the amount of tax evaded by smuggling goods or articles is huge or there are other serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years, and shall also be sentenced to a fine of not less than double and not more than five times the amount of tax evaded. (C) Where the amount of tax evaded by smuggling goods or articles is particularly huge or there are other particularly serious circumstances, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be sentenced to a fine of not less than double and not more than five times the amount of tax evaded or to the confiscation of property. If a unit commits the crime in the preceding paragraph, the unit shall be sentenced to a fine, and the persons in charge and others directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, the sentence shall be fixed-term imprisonment of not less than three years but not more than ten years; if the circumstances are particularly serious, the sentence shall be fixed-term imprisonment of not less than ten years. For repeated smuggling of unprocessed, according to the cumulative smuggling of goods, articles, the evasion of tax payable penalties.