1. What are the customs provisions on the sentencing standards for anti-smuggling activities?
Article 153 of the Criminal Law Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished in accordance with the following provisions according to the seriousness of the case:
(1) Whoever smuggles goods and articles and evades the tax payable of more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable, or his property shall be confiscated; If the circumstances are especially serious, it shall be punished in accordance with the provisions of the fourth paragraph of Article 151 of this Law.
(2) Whoever smuggles goods and articles and evades the tax payable of not less than 150,000 yuan but not more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined not less than one time but not more than five times the tax payable; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or his property shall be confiscated.
Second, the investigation process of the Customs Anti-smuggling Bureau.
(1) Basic procedures: including accepting a case, filing a case, investigating, solving a case and ending the investigation. These include:
1. Accept the case
The customs anti-smuggling department accepts smuggling cases reported by citizens, public security, industry and commerce administration, tobacco monopoly and other customs departments and local administrative law enforcement organs. Seize and hand over smuggling cases and smuggling suspects.
After accepting a case, the customs anti-smuggling department shall immediately review the case materials. Cases that are not under their jurisdiction shall be transferred to the competent authorities for handling within 24 hours.
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After examination, it is considered that the criminal facts that need to be investigated for criminal responsibility belong to their own jurisdiction and should be placed on file; If it is considered that there is no criminal fact, or the circumstances of the crime are obviously minor, it is not necessary to pursue criminal responsibility, and the case will not be filed.
If the complainant decides not to file a case, he shall make a notice of not filing a case and serve it on the complainant within seven days.
Third, the smuggling punishment standard
Article 155 The following acts shall be punished as smuggling and punished in accordance with the relevant provisions of this section:
(1) directly and illegally purchasing articles prohibited by the state from smugglers, or directly and illegally purchasing other smuggled goods and articles in a relatively large amount;
(2) Transporting, purchasing or selling articles whose import and export are prohibited by the state in inland seas, territorial seas, rivers and lakes, or transporting, purchasing or selling a large number of goods and articles whose import and export are restricted by the state without legal certificates.
Article 156 Whoever conspires with smuggling criminals to provide them with loans, funds, account numbers, invoices and certificates, or to provide them with convenient conditions such as transportation, storage and mailing, shall be punished as smuggling.