If the means of obtaining oil are legal, it is not illegal to comply with relevant regulations during the buying and selling process. However, it is illegal for individuals to illegally resell oil and will be sentenced for illegal business operations.

If the means of obtaining oil are illegal, the smuggled goods or articles evade the tax payable and the amount of tax payable is relatively large, or if the person has been given a second administrative penalty for smuggling within one year and then smuggles again, he shall be sentenced to fixed-term imprisonment of not more than three years. Or criminal detention, and shall also be sentenced to a fine of not less than one time but not more than five times the amount of tax payable for evasion;

If the amount of tax payable for smuggling goods or articles is huge or there are other serious circumstances, the sentence shall be not less than three years but not more than ten years. The following fixed-term imprisonment shall be imposed, together with a fine of not less than one time but not more than five times the amount of tax payable for evasion;

Whoever smuggles goods or articles and evades the amount of tax payable is particularly huge or there are other particularly serious circumstances, he shall be sentenced to ten years or life imprisonment, and shall also be sentenced to a fine of not less than one time but not more than five times the amount of tax payable for evasion, or confiscation of property.

Extended information:

According to Article 225 of the "Criminal Law of the People's Republic of China", violation of national regulations, one of the following illegal business activities, disrupting market order , if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.

1. Operating franchises, exclusive items or other restricted items as prescribed by laws and administrative regulations without permission.

2. Buy and sell import and export licenses, import and export certificates of origin, and other business licenses or approval documents stipulated in laws and administrative regulations.

3. Illegal operation of securities, futures or insurance business, or illegal fund settlement business without approval of relevant state authorities; engaging in other illegal business activities, disrupting market order, and committing serious acts.

China National People’s Congress Network-Criminal Law of the People’s Republic of China (Revised)