Article 155 of the Criminal Law 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. As for the number of years to be sentenced, it is generally decided according to the tax evaded by smuggled goods and articles, regardless of mitigating, lighter or heavier circumstances.

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.

(3) Whoever smuggles goods and articles and evades the tax payable of not less than 50,000 yuan but not more than 150,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable.

3. If it is contraband, such as cultural relics, rare animals and plants, guns and ammunition, etc. Sentencing should also be carried out in accordance with the provisions of the Criminal Law on smuggling cultural relics, guns and ammunition. One is to consider the quantity, and the other is to consider the degree of protection.

4. Finally, tax evasion of 50,000 yuan by natural persons constitutes a crime, and those less than 50,000 yuan are treated as smuggling crimes, and fines are confiscated.