Smuggling sentence years and the amount of smuggling, but also with the smuggling of goods related to the maximum sentence of life imprisonment.
Smuggling sentence according to the legal provisions:
1, Article 153 of the Criminal Law, smuggling of goods, articles other than the provisions of Article 151, Article 152, Article 347 of this Law, according to the severity of the circumstances, were punished in accordance with the following provisions:
A, smuggling of goods, articles to evade the tax payable or within one year had been smuggling was given a second administrative penalty and then smuggling, shall be sentenced to imprisonment of not more than three years or detention, and shall be sentenced to evasion of tax amount of not less than double and not more than five times the fine.
II. If the smuggling of goods or articles evades a huge amount of tax payable or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years, and shall be sentenced to a fine of not less than double and not more than five times the amount of tax evaded.
3. Where the smuggling of goods or articles evades the tax payable in a particularly large amount or there are other particularly serious circumstances, the person 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 the tax evaded or to confiscation of property.
2, Article 154 of the Criminal Law, the following smuggling behavior, according to the provisions of this section constitutes a crime, in accordance with the provisions of Article 153 of this Law shall be convicted and punished:
One, without the permission of the Customs and did not make up the amount of tax payable, unauthorized imported raw materials processing, assembly, compensation trade in bonded raw materials, parts, finished products, equipment, etc., and sell them within the country Profit-making;
Second, without the permission of the Customs and not pay the tax due, unauthorized import of specific tax reductions, exemptions, goods, articles, in the territory of the sale of profit.
3. Article 155 of the Criminal Law: The following acts shall be punished as crimes of smuggling, in accordance with the relevant provisions of this section:
I. Illegal acquisition of state-prohibited imports directly from the smuggler or illegal acquisition of smuggled imports of other goods or articles directly from the smuggler, the amount of which is larger;
II. Transportation, acquisition, sale or trafficking of state-prohibited imports and exports of articles in the internal sea, territorial sea, boundary rivers and boundary lakes. and trafficking in goods the import and export of which is prohibited by the State, or transporting, acquiring or trafficking in goods or articles the import and export of which is restricted by the State, in a relatively large amount, without lawful proof.
4. Article 156 of the Criminal Law: Anyone who conspires with a smuggling offender to provide him with loans, funds, account numbers, invoices, certificates, or to provide him with transportation, safekeeping, mailing or other facilities shall be punished as a *** offender for the crime of smuggling. The Penal Code provides for heavier penalties for smuggling under armed cover.
5, Article 157 of the Criminal Law armed cover smuggling, in accordance with the provisions of the first paragraph of Article 151 of this Law, the heavier punishment. Resisting smuggling by means of violence or threat shall be punished as a crime of smuggling and as a crime of obstructing a staff member of a state organ in the performance of his duties in accordance with law as provided for in Article 277 of this Law, in accordance with the provisions of the combined punishment.
6, for general smuggling behavior, in accordance with the provisions of Article 153 of the Criminal Law shall be punished:
One, smuggling of goods, articles evading the amount of tax payable is larger or within one year has been given two administrative punishment for smuggling after smuggling, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be sentenced to evasion of not less than one but not more than five times the amount of tax payable shall be fined.
II. If the smuggling of goods or articles evades a huge amount of tax payable or there are other serious circumstances, he 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.
3. If the smuggling of goods or articles to evade the tax payable is particularly huge or there are other particularly serious circumstances, it 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 the tax to be evaded or confiscation of property."
7, smuggling of weapons, ammunition, nuclear materials or counterfeit currency, in accordance with Article 151 punishment;
8, smuggling of state-prohibited exports of articles and goods, in accordance with Article 152 punishment;
9, smuggling of drugs, in accordance with the 3, the Criminal Law Article 347 punishment: smuggling, trafficking, transporting, manufacturing drugs, regardless of the quantity of No matter how much, shall be held criminally liable and be criminally punished. Smuggling, trafficking, transportation, manufacturing of drugs, one of the following circumstances, shall be sentenced to fifteen years of imprisonment, life imprisonment or death penalty, and confiscation of property:
I. Smuggling, trafficking, transportation, manufacturing of more than one kilogram of opium, more than 50 grams of heroin or methamphetamine, or a large quantity of other drugs;
II. Smuggling, trafficking, transportation, manufacturing of drugs group of The primary elements;
three, armed cover smuggling, trafficking, transporting, manufacturing drugs;
four, violent resistance to inspection, detention, arrest, the circumstances are serious;
five, involved in organized international drug trafficking activities.
10. Anyone who smuggles, traffics, transports or manufactures more than two hundred grams but less than one kilogram of opium, more than ten grams but less than fifty grams of heroin or methamphetamine, or a larger quantity of other drugs shall be sentenced to not less than seven years of fixed-term imprisonment and fined.
11. Anyone who smuggles, traffics, transports or manufactures less than two hundred grams of opium, less than ten grams of heroin or methamphetamine or a small quantity of other drugs shall be sentenced to not more than three years' fixed-term imprisonment, detention or control, and shall be fined; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall be fined.
Expanded Information
Common Manner:
I. Trade Smuggling
General Trade Smuggling Crime is the most typical and basic form of smuggling crime, which refers to the establishment of a customs location, to avoid the supervision of the Customs, transportation, carrying, mailing of goods prohibited by the state from entering or leaving the country, or the law should be subject to the payment of taxes, Goods illegal entry and exit behavior. Common techniques are:
1. false declaration. Such as name, price, quantity, specifications, trade nature and origin of misrepresentation
2. concealment. Such as containerized or real boxes reported as empty boxes, price concealment
3. Hiding. Such as goods, means of transportation (cars and ships hidden compartments), special smuggling tools (special containers), postal items, and human concealment (also known as smuggling of waterborne passengers in China and Hong Kong and Macao border ports).
Two, processing smuggling
Processing trade smuggling crime is a form of criminal smuggling of customs supervision enterprises vulnerable to both unit crime and individual crime or both, refers to the customs record registered processing trade enterprises, to avoid customs follow-up supervision, unauthorized sales of bonded goods and specific tax reduction, duty-free goods. Common techniques are:
1. "Flying material" smuggling law. That is, bonded materials imported into the factory without processing directly into the domestic market for profit.
2. Fraudulent write-off method. That is, to take more than one underreporting into, more than one underreporting out, false exports, serial exchange of materials, false documents, false carry-over and other means to cheat the Customs write-off, in order to achieve the purpose of smuggling and tax evasion.
3. Selling tax exemption certificate law.
4. Fake cooperation "tax package" method. Refers to the enterprise does not have tax breaks preferential policies to enjoy specific tax breaks for the purchase of tax-exempted equipment.
Three, sea smuggling
Smuggling at sea smuggling crime is a form of criminal smuggling bypassing the customs territory, refers to the perpetrators in China's internal sea, territorial sea transportation, acquisition, trafficking in goods, goods and articles prohibited or restricted to the import and export of goods, the amount of money, there is no legal proof of the smuggling of the behavior of the penalty. Common techniques are:
1, the sea pick-up. Smuggling ship from the sea to a predetermined location to pick up smuggled goods, smuggling into the country.
2, "ants moving". Mainly refers to the smuggling of refined oil, that is, the smugglers use the method of accumulating less into more to avoid the crackdown.
3, the use of modified or special ship smuggling. Such as double bottom modified tanker, cabin in the dark grid cargo ships, more advanced and special caisson underwater towing and olive ships.
4, docking to steal unloading. That is, smugglers from the unsecured wharf, harbor, shoal smuggling of private goods ashore.
Four, drug smuggling
Drug smuggling crime is a special form of criminal smuggling in the current customs area of our province, refers to the perpetrators to avoid customs supervision, illegal transportation, carrying, mailing drugs and easy to make drugs and chemicals in and out of the country. Common methods are:
1, the transportation of easy-to-use chemicals. Such as in the freight channel hidden transportation manufacture of amphetamine (commonly known as "methamphetamine") raw materials ephedrine entry and exit.
2, carry a small amount of drugs in and out of the country. For example, in international airports, wharves, travel inspection channels, individual travelers have been found to use the human body or luggage concealment carry a small amount of heroin (commonly known as "white powder") import and export shore.
3. The entry and exit of sporadic drugs by mail. For example, in the postal channel, smugglers have been detected using false declaration of the name of the mail sporadic ecstasy (commonly known as "k powder") in and out of the country.
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