全国人民代表大会常务委员会关于惩治走私罪的补充规定

（Adopted at the 24th Meeting of the Standing Committee of the Sixth National People's Congress and promulgated for enforcement by Order No.62 of the President of the People's Republic of China on January 21， 1988） （Editor's Note： This Decision has been invalidated by the Criminal Law of the People's Republic of China revised at the Fifth Session of the Eighth National People's Congress on March 14， 1997， and effective on October 1， 1997）
时效性：失效　 颁布日期：19880121 　实施日期：19880121 　失效日期：19971001 　颁布单位：全国人大常委会

In accordance with the provisions on the punishment of the crimes of smuggling as stipulated in the Criminal Law of the People's Republic of China and the Decision of the Standing Committee of the National People's Congress Regarding the Severe Punishment of Criminals Who Seriously Sabotage the Economy， the following supplementary provisions are made：

1. Whoever smuggles opium and other narcotics， weapons and ammunition， or counterfeit currency shall be sentenced to fixed-term imprisonment of not less than seven years and shall concurrently be sentenced to a fine or confiscation of property； if the circumstances are especially serious， the offender shall be sentenced to life imprisonment or the death penalty and shall concurrently be sentenced to confiscation of property； if the circumstances are relatively minor， the offender shall be sentenced to fixed-term imprisonment of not more than seven years and shall concurrently be sentenced to a fine.

2. Whoever smuggles cultural relics， precious and rare species of wildlife as well as the products thereof， gold， silver or other precious metals forbidden by the state from being exported shall be sentenced to fixed-term imprisonment of not less than five years， and shall concurrently be sentenced to a fine or confiscation of property； if the circumstances are especially serious， the offender shall be sentenced to life imprisonment or the death penalty， and shall concurrently be sentenced to confiscation of property； if the circumstances are relatively minor， the offender shall be sentenced to fixed-term imprisonment of not more than five years， and shall concurrently be sentenced to a fine.

3. Whoever， for the purpose of making profits or dissemination， smuggles pornographic movies， videotapes， magnetic tapes， pictures， publications or other pornographic articles shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years， and shall concurrently be sentenced to a fine； if the circumstances are serious， the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment， and shall concurrently be sentenced to a fine or confiscation of property； if the circumstances are relatively minor， the offender shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention， and shall concurrently be sentenced to a fine.

4. Those who smuggle goods and articles not specified in Articles 1-3 of the present Provisions shall， in the light of the seriousness of the circumstances， be punished in accordance with the following provisions：

（1） Whoever smuggles goods and articles valued at not less than 500，000 yuan shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment， and shall concurrently be sentenced to a fine or confiscation of property； if the circumstances are especially serious， the offender shall be sentenced to the death penalty， and shall concurrently be sentenced to confiscation of property.

（2） Whoever smuggles goods and articles valued at not less than 150，000 yuan and less than 500，000 yuan shall be sentenced to fixed-term imprisonment of not less than seven years， and shall concurrently be sentenced to a fine or confiscation of property； if the circumstances are especially serious， the offender shall be sentenced to life imprisonment， and shall concurrently be sentenced to confiscation of property.

（3） Whoever smuggles goods and articles valued at not less than 50，000 yuan and less than 150，000 yuan shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years， and shall concurrently be sentenced to a fine.

（4） Whoever smuggles goods and articles valued at not less than 20，000 yuan and less than 50，000 yuan shall be sentenced to fixed-tern imprisonment of not more than three years or criminal detention， and shall concurrently be sentenced to a fine； if the circumstances are relatively minor or the value is less than 20，000 yuan， the smuggled goods and articles and the illegal proceeds thereof shall be confiscated by the Customs， and the offender may concurrently be sentenced to a fine.

Two or more persons who jointly smuggle shall be punished separately in accordance with the value of the goods and articles each of them smuggles and the role each of them plays in the crime. With respect to the ringleader of a smuggling group， the punishment shall be given according to the total value of the goods and articles smuggled by the group； with respect to other principal offenders who join in the crime of smuggling， the punishment shall， if the circumstances are serious， be given according to the total value of the goods and articles jointly smuggled.

Whoever repeatedly smuggles and goes unpunished shall be punished according to the accumulated value of the smuggled goods and articles.

5. Enterprises， institutions， state organs and public organizations that smuggle goods and articles specified in Articles 1-3 of the present Provisions shall be sentenced to a fine， and the persons directly in charge and other persons directly responsible for the crime shall be punished according to the provisions regarding the punishment of individuals who have committed the crime of smuggling.

Enterprises， institutions， state organs and public organizations that smuggle goods and articles not specified in Articles 1-3 of the present Provisions valued at not less than 300，000 yuan， shall be sentenced to a fine and the persons directly in charge and other persons directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention； if the circumstances are especially serious， causing major losses to the state， the offenders shall be sentenced to fixed-term imprisonment of not less than five years and not more than ten years； if the value is less than 300，000 yuan， the smuggled goods and articles and the illegal proceeds thereof shall be confiscated by the Customs， and a fine may be imposed， and the persons directly in charge and other persons directly responsible for the crime shall be given administrative sanctions at the discretion of the unit they belong to or of the competent authorities at a higher level.

Where the illegal proceeds from smuggling perpetrated by enterprises， institutions， state organs or public organizations go to individuals， or where smuggling is perpetrated in the name of enterprises， institutions， state organs or public organizations while the illegal proceeds are shared out among individuals， punishment shall be meted out according to the stipulations of the present Provisions regarding the punishment of individuals who have committed the crime of smuggling.

6. Whoever commits any of the following acts of smuggling that constitutes a crime according to the present Provisions shall be punished in accordance with the provisions of Article 4 and Article 5：

（1） without approval by the Customs and without having paid the overdue customs duties， selling for profits without authorization， within the territory of the People's Republic of China， authorized imported bonded goods such as materials supplied by foreign clients for processing， parts supplied by them for assembly or raw or processed materials， parts， finished products or equipment for compensation trade； or

（2） importing goods and articles under the guise of accepting donations， or without approval by the Customs and without having paid the overdue customs duties， selling for profits without authorization， within the territory of the People's Republic of China， donated imported goods and articles or other imported goods and articles specially designated for the reduction of or exemption from duties.

If the acts of smuggling specified in the preceding two paragraphs involve a relatively small quantity or value and do not constitute a crime， the smuggled goods and articles and the illegal proceeds thereof shall be confiscated by the Customs and a fine may concurrently be imposed.

7. Whoever commits any of the following acts shall be deemed to have committed the crime of smuggling and shall be punished in accordance with the relevant stipulations of the present Provisions：

（1） directly and illegally purchasing from smugglers articles forbidden by the state from being imported or directly and illegally purchasing from smugglers other smuggled imported goods and articles， involving relatively large quantities or values； or

（2） transporting， purchasing and selling in inland seas and territorial waters articles forbidden by the state from being imported or exported or goods and articles subject to state restrictions on import and export， involving relatively large quantities and values and without legal certificates.

If the acts of smuggling specified in the preceding two paragraphs involve a relatively small quantity or value and do not constitute a crime， the smuggled goods and articles and the illegal proceeds thereof shall be confiscated by the Customs and a fine may concurrently be imposed.

8. Whoever conspires with criminals committing smuggling by offering them loans， funds， account numbers， invoices or certificates， or by providing them with such conveniences as transportation， storage or mailing， shall be deemed as an accomplice in the crime of smuggling and punished as such.

9. Where enterprises or institutions under ownership by the whole people or under collective ownership， state organs or public organizations， in violation of the regulations on foreign exchange control， do not transfer to China the foreign exchange that has been gained outside China and should be transferred to China， or do not deposit it in the banks designated by the state， or illegally transfer their foreign exchange from China to foreign countries， or illegally sell for profits the foreign exchange allocated to them by the state， the foreign exchange control authorities shall， in accordance with the regulations on foreign exchange control， force them to change their foreign exchange into Renminbi and confiscate their illegal gains， and may concurrently impose a fine on them； in addition， the persons directly in charge and other persons directly responsible shall be given administrative sanctions at the discretion of the unit they belong to or of the competent authorities at a higher level； if the circumstances are serious， in addition to forcing such units to change their foreign exchange into Renminbi and having their illegal gains confiscated and imposing a fine on them in accordance with the regulations on foreign exchange control， the persons directly in charge and other persons directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.

Enterprises， institutions， state organs， public organizations or individuals that illegally traffic in foreign exchange for profits， if the circumstances are serious， shall be punished for crimes of speculation.

10. Whoever shields smuggling with armed force shall be given a heavier punishment in accordance with the provisions of Article 1 of the present Provisions.

Whoever， by means of violence or threat， resists the seizure of smugglers or smuggled goods shall be punished for crimes of smuggling and of preventing state personnel from carrying out their functions according to law as stipulated in Article 157 of the Criminal Law and in accordance with the provisions regarding the combined punishment for several crimes.

11. State personnel who take advantage of their office to commit the crime of smuggling shall be given a heavier punishment.

12. Whoever commits the crime of smuggling shall， according to law， be sentenced to confiscation of the smuggled goods and articles， the illegal proceeds thereof and the means of transportation used in the smuggling and owned by the offender or the unit to which he belongs.

13. All the property confiscated and gains from fines or penalties in the handling of cases of smuggling shall be turned over to the State Treasury. Nobody shall be allowed to deduct a percentage from them or dispose of them privately. Those who privately share out confiscated property and gains from fines or penalties shall be punished as embezzlers.

14. With respect to cases of smuggling in which criminal responsibility is to be investigated according to law， the departments that have apprehended those cases shall turn over to judicial organs the files on them along with evidence such as the inventory and pictures of the smuggled goods and articles； smuggled goods and articles， except for those that are not suitable for long-term preservation and may， therefore， be disposed of according to the relevant provisions， shall be sealed up on the spot and kept properly， so that the judicial organs may check them at any time.

15. For the purpose of the present Provisions， the value of the smuggled goods and articles shall be calculated in accordance with the retail prices of local state businesses at the times when the cases are discovered. If such prices are hard to determine， they shall be assessed by the competent authorities concerned.

16. The present Provisions shall come into force as of the date of promulgation