Legal Basis
Article 154 of the Criminal Law
The following smuggling behaviors, which constitute a crime according to the provisions of this section, shall be convicted and punished in accordance with the provisions of Article 153 of this Law:
(1) Without Customs' authorization, and without payment of the tax payable, unauthorized imports of raw materials for processing, To piece assembly, compensatory trade in raw materials, parts, manufactured goods, equipment and other bonded goods, sold for profit in the territory;
(2) without Customs permission and without paying the amount of tax due, unauthorized will be specific tax reductions, duty-free imported goods, articles, sold for profit in the territory.