Several Issues concerning the Application of Law to Handling of Criminal Cases Involving Smuggling

 2018-04-12  1059


Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues concerning the Application of Law to Handling of Criminal Cases Involving Smuggling

Fa Shi [2014] No.10

August 12, 2014

(Adopted at the 1608th Session of the Judicial Committee of the Supreme People's Court on February 24, 2014 and the 23rd Session of the 12th Procuratorial Committee of the Supreme People's Procuratorate on June 13, 2014)

The Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues concerning the Application of Law to Handling of Criminal Cases Involving Smuggling, adopted at the 1608th Session of the Judicial Committee of the Supreme People's Court on February 24, 2014 and the 23rd Session of the 12th Procuratorial Committee of the Supreme People's Procuratorate on June 13, 2014, is hereby promulgated and shall take effect as of September 10. 2014.

In order to severely punish the criminal activities involving smuggling in accordance with the law, several issues concerning the application of law to handling of criminal cases involving smuggling are hereby interpreted as follows in accordance with the relevant provisions of the Criminal Law:

Article 1 Under any of the following circumstances, smuggling weapons or ammunition may be deemed to fall within the meaning of "relatively minor circumstances" prescribed in Paragraph 1 of Article 151 of the Criminal Law:
1. smuggling not less than two but less than five guns which are driven by compressed gas or any other non-gunpowder force;
2. smuggling not less than 500 but less than 2,500 air gun pellets, or not less than ten but less than 50 other bullets;
3. smuggling weapons or ammunition with the quantity below the above-mentioned standards but with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or the use of smuggled weapons or ammunition for committing criminal offenses; or
4. smuggling any kind of regular cannon, grenade or cartridge with the caliber below 60 millimeters for less than five pieces for a single type or altogether.
Under any of the following circumstances, a fixed-term imprisonment of not less than seven years together with a fine or confiscation of property shall be imposed in accordance with Paragraph 1 of Article 151 of the Criminal Law:
1. smuggling one gunpowder-driven gun, or not less than five but less than ten guns which are driven by compressed gas or any other non-gunpowder force;
2. smuggling the ammunition mentioned in Item 2 of Paragraph 1 with the quantity not less than, but less than five times, the highest quantity prescribed in the said item;
3. smuggling any kind of regular cannon, grenade or cartridge with caliber below 60 millimeters for not less than five pieces but less than ten pieces for a single type or altogether or any kind of regular cannon with the caliber above 60 millimeters for less than five pieces altogether; and
4. smuggling with the quantity reaching the standards mentioned in Items 1, 2 or 4 of Paragraph 1 and with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or the use of smuggled weapons or ammunition for committing criminal offenses.
Any of the following circumstances shall be deemed to be "especially serious circumstances" prescribed in Paragraph 1 of Article 151 of the Criminal Law:
1. smuggling the guns prescribed in Item 1 of Paragraph 2 with the quantity exceeding the quantity standard prescribed in the said item;
2. smuggling the ammunition prescribed in Item 2 of Paragraph 1 with the quantity exceeding five times the highest quantity standard prescribed in the said item;
3. smuggling the ammunition prescribed in Item 3 of Paragraph 2 with the quantity exceeding the quantity standard prescribed in the said item or smuggling not less than one piece of irregular cannon which possesses huge antipersonnel force; or
4. smuggling with the quantity reaching the standards mentioned in Items 1 through 3 of Paragraph 2 and with circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or the use of smuggled weapons or ammunition for committing criminal offenses.
Smuggling other weapons or ammunition, if constituting criminal offenses, shall be punished by reference to the provisions in the paragraphs of this Article respectively.

Article 2 The types of the "weapons or ammunition" prescribed in Paragraph 1 of Article 151 of the Criminal Law shall be determined in accordance with the relevant provisions of the Import Tariffs of the People's Republic of China and the Catalogue of the People's Republic of China on Articles Prohibited from Import and Export.

Article 3 Whoever smuggles parts and components of guns, if constituting a criminal offense, shall be convicted of the crime of smuggling weapons and punished in accordance with the provisions of Paragraph 1 of Article 151 of the Criminal Law. The complete sets of parts and components of guns shall be calculated as guns of the corresponding quantity; and for incomplete sets of parts and components of guns, in calculation, every 30 pieces of parts and components shall be regarded as a complete set of parts and components of a gun.

Article 4 Whoever smuggles the warheads or cartridge cases of various types of ammunition, if constituting a criminal offense, shall be convicted of the crime of smuggling ammunition and punished in accordance with the provisions of Paragraph 1 of Article 151 of the Criminal Law. The specific conviction and sentencing criterion shall be set at five times the quantity standard prescribed in Article 1 hereof.
Whoever smuggles warheads or cartridge cases of various types of ammunition that are scrapped or unable to be assembled or used, if constituting a criminal offense, shall be convicted of the crime of smuggling ordinary goods or articles and punished in accordance with the provisions of Article 153 of the Criminal Law; whoever smuggles warheads or cartridge cases of various types of ammunition that are wastes shall be convicted of the crime of smuggling wastes and punished in accordance with the provisions of Paragraph 2 of Article 152 of the Criminal Law.
Whether or not a warhead or cartridge case falls within the meaning of "warheads or cartridge cases that are scrapped or unable to be assembled or used" or "wastes" prescribed in the preceding paragraph shall be identified by the relevant technology departments of the State.

Article 5 Whoever smuggles the imitation guns or knives under control of which import or export is prohibited or restricted by the State, if constituting a criminal offense, shall be convicted of the crime of smuggling the goods or articles of which import or export is prohibited by the State and punished in accordance with the provisions of Paragraph 3 of Article 151 of the Criminal Law. The specific conviction and sentencing criterion shall be subject to the provisions of Items 6 and 7 of Paragraph 1 as well as Paragraph 2 of Article 11 hereof.
Whoever smuggles an imitation gun that is identified to be a gun, if constituting a criminal offense, shall be convicted of the crime of smuggling weapons and punished in accordance with Paragraph 1 of Article 151 of the Criminal Law; where the smuggling is not for purposes of making profits or engaging in illegal and criminal activities and involves no other serous circumstances, a lesser punishment may be imposed in accordance with the law; where the circumstances are minor and criminal punishment is not necessary, criminal punishment may be exempted.

Article 6 Smuggling counterfeit currency with the amount of not less than CNY2,000 but less than CNY20,000 or with the quantity of not less than 200 but less than 2,000 notes (coins) may be deemed to fall within the meaning of "relatively minor circumstances" prescribed in Paragraph 1 of Article 151 of the Criminal Law.
Under any of the following circumstances, a fixed-term imprisonment of not less than seven years together with a fine or confiscation of property shall be imposed in accordance with the provisions of Paragraph 1 of Article 151 of the Criminal Law:
1. smuggling counterfeit currency with the amount of not less than CNY20,000 but less than CNY200,000 or with the quantity of not less than 2,000 but less than 20,000 notes (coins); or
2. smuggling counterfeit currency with the amount or quantity reaching the standard prescribed in Paragraph 1 and involving the circumstances, among other things, where the smuggled counterfeit currency flows into market.
Any of the following circumstances shall be deemed to be "especially serious circumstances" prescribed in Paragraph 1 of Article 151 of the Criminal Law:
1. smuggling counterfeit currency with the amount of not less than CNY200,000 or with the quantity of not less than 20,000 notes (coins); or
2. smuggling counterfeit currency with the amount or quantity reaching the standards prescribed in Item 1 of Paragraph 2, and with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or the smuggled currency flowing into market.

Article 7 The "currency" prescribed in Paragraph 1 of Article 151 of the Criminal Law includes Renminbi and foreign currency in circulation. The counterfeit foreign currency shall be converted into Renminbi for calculation of amount.

Article 8 Smuggling less than two pieces of third-grade cultural relics of which the export is prohibited by the State may be deemed to fall within the meaning of "relative minor circumstances" prescribed in Paragraph 2 of Article 151 of the Criminal Law.
Under any of the following circumstances, a fixed-term imprisonment of not less than five years but less than ten years together with a fine shall be imposed in accordance with the provisions of Paragraph 2 of Article 151 of the Criminal Law:
1. smuggling less than three pieces of second-grade cultural relics or not less than three pieces but less than nine pieces of third-grade cultural relics, of which the export is prohibited by the State; or
2. smuggling less than three pieces of third-grade cultural relics of which the export is prohibited by the State, which renders the cultural relics severely damaged or unable to be recovered or involves any other relevant circumstances.
Any of the following circumstances shall be deemed to be "especially serious circumstances" prescribed in Paragraph 2 of Article 151 of the Criminal Law:
1. smuggling not less than one piece of first-grade cultural relic, or not less than three pieces of second-grade cultural relics or not less than nine pieces of third-grade cultural relics, of which the export is prohibited by the State; or
2. smuggling the cultural relics of which export is prohibited by the State, with the quantity reaching the standard prescribed in Item 1 of Paragraph 2 and with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or rendering the cultural relics severely damaged or unable to be recovered.

Article 9 Smuggling the animals under first-grade or second-grade state protection with the quantity below the standard prescribed in (1) of the Schedule hereto, or smuggling precious animal products with the amount less than CNY200,000 may be deemed to fall within the meaning of "relatively minor circumstances" prescribed in Paragraph 2 of Article 151 of the Criminal Law.
Under any of the following circumstances, a fixed-term imprisonment of not less than five years but less than ten years together with a fine shall be imposed in accordance with the provisions of Paragraph 2 of Article 151 of the Criminal Law:
1. smuggling the animals under first-grade or second-grade state protection with the quantity reaching the standard prescribed in (1) of the Schedule hereto;
2. smuggling precious animal products with the amount of not less than CNY200,000 but less than CNY1 million; or
3. smuggling the animals under first-grade or second-grade state protection with the quantity below the standard prescribed in (1) of the Schedule hereto but with the circumstances such as causing the death of the precious animals or unable to be recovered.
Any of the following circumstances shall be deemed to be "especially serious circumstances" prescribed in Paragraph 2 of Article 151 of the Criminal Law:
1. smuggling the animals under first-grade or second-grade state protection with the quantity reaching the standard prescribed in (2) of the Schedule hereto;
2. smuggling precious animal products with the amount of not less than CNY1 million; or
3. smuggling the animals under first-grade or second-grade state protection with the quantity reaching the standards prescribed in (1) of the Schedule hereto and with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or causing the death of the precious animals or unable to be recovered.
Whoever smuggles any precious animal products into the territory of China with the purpose not for making profits but for keepsake with the amount of less than CNY100,000 may be exempted from criminal punishment; where the circumstance is obviously minor, it shall not be treated as a criminal offense.

Article 10 The "precious animals" prescribed in Paragraph 2 of Article 151 of the Criminal Law include the wild animals under first-grade and second-grade state protection listed in the List of Wild Animals under Special State Protection, the wild animals listed in Appendix I and Appendix II of the Convention on International Trade in Endangered Species of Wild Fauna and Flora, and above-mentioned animals tamed and bred.
Smuggling any precious animal not stated in the Schedule hereto shall be subject to the quantity standards for the animals of the same family or genus prescribed in the Schedule hereto.
The value of the smuggled precious animal products not stated in the Schedule hereto shall be assessed in accordance with the relevant provisions specified in the Circular of the Supreme People's Court, the Supreme People's Procuratorate, the State Forestry Administration, the Ministry of Public Security and the General Administration of Customs on Issues concerning the Assessment of the Value of Terrestrial Wild Animal Products Listed in Appendix I and Appendix II to the CITES Involved in Criminal Cases of Destroying Wild Animal Resources (Lin Bin Fa [2012] No.239).

Article 11 Under any of the following circumstances, smuggling the goods or articles of which the import or export is prohibited by the State shall, in accordance with the provisions of Paragraph 3 of Article 151 of the Criminal Law, be subject to a fixed-term imprisonment of less than five years or criminal detention, and be concurrently or separately subject to a fine:
1. smuggling not less than five but less than 25 wild plants under first-grade state protection, not less than ten but less than 50 wild plants under second-grade state protection or precious or rare plants or the products thereof with the amount of not less than CNY200,000 but less than CNY1 million;
2. smuggling less than ten pieces of the prehistoric life fossils under key protection or the unnamed prehistoric life fossils or not less than ten but less than 50 pieces of the prehistoric life fossils under ordinary protection;
3. smuggling toxic substances of which the import or export is prohibited with the quantity of not less than one ton but less than five tons or with the value of not less than CNY20,000 but less than CNY100,000;
4. smuggling animals or plants or the products thereof from overseas epidemic areas with the quantity of not less than five tons but less than 25 tons or with the value of not less than CNY50,000 but less than CNY250,000;
5. smuggling wood charcoal, silica sand or any other goods or articles that impair environmental or resource protection with the quantity of not less than ten tons but less than 50 tons or with the value of not less than CNY100,000 but less than CNY500,000;
6. smuggling the used motor vehicles, cut-up cars, used electromechanical products or any other goods or articles of which the import or export is prohibited, with the quantity of not less than 20 tons but less than 100 tons or with the value of not less than CNY200,000 but less than CNY1 million; or
7. smuggling any of the products stated in Items 1 through 6 of the present Paragraph with the quantity or value below the standards prescribed therein but with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities, causing serious environmental pollution or resulting in the spread of category A infectious disease or occurrence of serious animal or plant epidemics.
Any of the following circumstances shall be deemed to be "serious circumstances" prescribed in Paragraph 3 of Article 151 of the Criminal Law:
1. smuggling any of the products stated in Items 1 through 6 of the preceding paragraph with the quantity or value exceeding the standards prescribed therein; or
2. smuggling any of the products stated in Items 1 through 6 of the preceding paragraph with the quantity or value reaching the standards prescribed therein and with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities, causing serious environmental pollution or resulting in the spread of category A infectious disease or occurrence of serious animal or plant epidemics.

Article 12 The "precious or rare plants" stated in Paragraph 3 of Article 151 of the Criminal Law include the wild plants under first-grade and second-grade state protection, natural crude drugs under special sate protection and precious trees listed in the List of Wild Plants under Special State Protection, the List of Wild Medicinal Species under Special State Protection and the National List of Precious Tree Varieties, the wild plants listed in the Appendix I and Appendix II to the Convention on International Trade in Endangered Species of Wild Fauna and Flora, and the above-mentioned plants as artificially cultivated.
The prehistoric life fossils stated herein shall be identified according to the provisions of the Regulations on Protection of Prehistoric Life Fossils. Whoever smuggles any fossils of paleovertebrates or paleoanthropoids of scientific value, if constituting a criminal offense, shall be convicted of smuggling cultural relics and punished in accordance with the provisions of Paragraph 2 of Article 151 of the Criminal Law.

Article 13 Smuggling obscene articles with the quantity falling within any of the following circumstances for the purposes of making profits or spreading may be deemed to fall within the meaning of "relatively minor circumstances" prescribed in Paragraph 1 of Article 152 of the Criminal Law:
1. smuggling obscene video tapes or video disks with the quantity of not less than 50 but less than 100 copies (discs);
2. smuggling obscene audio tapes or audio disks with the quantity of not less than 100 but less than 200 copies (discs);
3. smuggling obscene playing cards, books and periodicals, or picture albums with the quantity not less than 100 but less than 200 decks (volumes);
4. smuggling obscene photographs or pictures with the quantity not less than 500 but less than 1,000 pieces; or
5. smuggling other obscene articles with the quantity equivalent to the aforementioned quantities.
Smuggling obscene articles stated in the preceding paragraph with the quantity not less than, but less than five times, the highest quantity prescribed in the said paragraph, shall be subject to a fixed-term imprisonment of not less than three years but less than ten years together with a fine imposed in accordance with the provisions of Paragraph 1 of Article 152 of the Criminal Law:
Smuggling obscene articles stated in Paragraph 1 with the quantity of not less than five times the highest quantity prescribed therein or with the quantity of not less than, but less than five times, the highest quantity prescribed therein and with the circumstances involving, among other things, ringleaders of criminal groups or using special vehicles to engage in smuggling activities may be deemed to fall within the meaning of "serious circumstances" prescribed in Paragraph 1 of Article 152 of the Criminal Law.

Article 14 Under any of the following circumstances, smuggling the wastes of which the import is prohibited by the State or the wastes that can be used as raw materials of which the import is restricted by the State shall be deemed to fall within the meaning of "serious circumstances" prescribed in Paragraph 2 of Article 152 of the Criminal Law:
1. smuggling hazardous solid wastes or liquid wastes, of which the import is prohibited by the State, with the quantity of not less than one ton but less than five tons separately or in total;
2. smuggling non-hazardous solid wastes or liquid wastes, of which the import is prohibited by the State, with the quantity of not less than five but less than 25 tons separately or in total;
3. smuggling the solid wastes or liquid wastes that can be used as raw materials, of which the import is restricted by the State, with the quantity of not less than 20 but less than 100 tons separately or in total; or
4. smuggling any of the aforementioned products with the quantity below the aforementioned standards but with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or causing serious environmental pollution.
Any of the following circumstances shall be deemed to be "especially serious circumstances" prescribed in Paragraph 2 of Article 152 of the Criminal Law:
1. smuggling any of the aforementioned products with the quantity exceeding the aforementioned standards;
2. smuggling any of the aforementioned products with the quantity reaching the aforementioned standards and with the circumstances involving, among other things, ringleaders of criminal groups, using special vehicles to engage in smuggling activities or causing serious environmental pollution; or
3. smuggling any of the aforementioned products with the quantity below the aforementioned standards but with the circumstances involving causing serious environmental pollution and especially serious consequences.
Smuggling any gaseous wastes placed in containers, if constituting a criminal offense, shall be punished by reference to the standards prescribed in the first two paragraphs.

Article 15 The varieties of the wastes that can be used as raw materials and of which the import is restricted by the State shall be determined by reference to the provisions of the relevant departments of the State.

Article 16 Smuggling any ordinary goods or articles, with the evaded or dodged payable taxes in the amount of not less than CNY100,000 but less than CNY500,000, shall be deemed to fall within the meaning of "evading or dodging payable taxes in a larger amount", or, with the evaded or dodged payable taxes in the amount of not less than CNY500,000 but less than CNY2.5 million, shall be deemed to fall within the meaning of "evading or dodging payable taxes in a huge amount", or, with the evaded or dodged payable taxes in the amount of not less than CNY2.5 million, shall be deemed to fall within the meaning of "evading or dodging payable taxes in an especially huge amount", as prescribed in Paragraph 1 of Article 153 of the Criminal Law.
Under any of the following circumstances, smuggling ordinary goods or articles, with the evaded or dodged payable taxes in the amount of not less than CNY300,000 but less than CNY500,000, shall be deemed to fall within the meaning of "other serious circumstances" or, with the evaded or dodged payable taxes in the amount of not less than CNY1.5 million but less than CNY2.5 million, shall be deemed to fall within the meaning of "other especially serious circumstances" as prescribed in Paragraph 1 of Article 153 of the Criminal Law:
1. being ringleaders of criminal groups;
2. using special vehicles to engage in smuggling activities;
3. offering bribes to any staff member of any State organ in order to commit crimes of smuggling;
4. instigating or making use of minors, pregnant women or people of any other special populations to engage in smuggling; or
5. organizing a mob to obstruct anti-contraband efforts.

Article 17 For the purposes of the provision "committing smuggling again after being given administrative penalties twice against smuggling within one year" specified in Paragraph 1 of Article 153 of the Criminal Law, "within one year" shall be determined according to the time interval between the date of the effectiveness of the first administrative penalty given against smuggling and the date of the implementation of "smuggling again"; the smuggling "being given administrative penalties twice" includes the smuggling of ordinary goods or articles or other goods or articles; and the "smuggling again" only covers the smuggling of ordinary goods or articles.

Article 18 For the purposes of Article 153 of the Criminal Law, the "amount of payable taxes" include the amount of import and export duties as well as import-related taxes collected by the Customs on behalf of other government departments payable for imported or exported goods or articles. The amount of payable taxes shall be calculated according to the tariffs, tax rates, exchange rates and duty-paid value applicable at the time when the smuggling activities are committed; in the case of smuggling on several occasions, the amount of payable taxes shall be calculated according to the tariffs, tax rates, exchange rates and duty-paid value applicable at the time when the smuggling activities are committed on each occasion invoice by invoice. Where the time when the smuggling activities were committed cannot be identified, the amount of payable taxes shall be calculated according to the tariffs, tax rates, exchange rate and duty-paid value applicable at the time when the crime of smuggling is discovered.
For the purposes of Paragraph 3 of Article 153 of the Criminal Law, "smuggling many times and going unpunished" includes circumstances of going unpunished administratively and criminally.

Article 19 For the purposes of Article 154 of the Criminal Law, "bonded goods" refer to the goods that, upon the approval by the Customs, are transported into the territory of China in absence of the formalities for tax payment for storage, processing or assembly and then re-transported out of the territory of China, including the goods imported in modes of processing trade or compensation trade or other modes, and the goods stored, processed or consigned for sale in any bonded warehouse, bonded factory, bonded zone or duty-free shop.

Article 20 Whoever purchases illegally the goods or articles imported through smuggling directly from a smuggler, transports, purchases or sells at inland sea, territorial waters, boundary rivers or boundary lakes the articles of which the import or export is prohibited by the State, or transports, purchases or sells without lawful certificates at inland sea, territorial waters, boundary rivers or boundary lakes the articles of which the import or export is restricted by the State, if constituting a criminal offense, shall be convicted and punished in accordance with the provisions of Articles 151, 152, 153, 347 or 350 of the Criminal Law respectively in light of the categories of the smuggled goods or articles.
For the purposes of Item 2 of Article 155 of the Criminal Law, the "inland sea" includes the estuary waters of inland rivers.

Article 21 Whoever, without authorization, imports or exports the goods or articles of which the import or export is restricted by the State, if constituting a criminal offense, shall be convicted of the crime such as smuggling the goods or articles of which import or export is prohibited by the State and punished in accordance with the provisions of Articles 151 and 152 of the Criminal Law; whoever evades or dodges payable taxes and commits the crime of smuggling ordinary goods or articles at the same time shall be convicted and punished according to the provision prescribing the heavier punishment.
Whoever imports or exports the goods or articles of which the import or export is restricted by the State with authorization but the quantity of the imported or exported goods or articles exceeds the authorized quantity, if constituting a criminal offense, shall be convicted of the crime of smuggling ordinary goods or articles and punished in accordance with the provisions of Article 153 of the Criminal Law.
Whoever rents or borrows the license of another party or uses the license purchased from another party to import or export the goods or articles of which the import or export is restricted by the State shall be convicted and punished by applying the provision of Paragraph 1 of the present Article.

Article 22 Whoever hides in the smuggled goods or articles any goods or articles specified in Articles 151, 152, 347 or 350 of the Criminal Law, if constituting a criminal offense, shall be convicted and punished according to the goods or articles actually smuggled; or, if constituting several crimes, shall be subject to combined punishment for several crimes.

Article 23 Under any of the following circumstances, whoever commits the crime of smuggling shall be deemed to have accomplished the crime:
1. the person is tracked down and caught on the site of the Customs supervision and control;
2. the person smuggles by way of making false declaration and has completed the declaration; or
3. the person smuggles and sells within the territory of China the bonded goods or the imported goods or articles specially designated for tax reduction or exemption, or has completed the application for writing off.

Article 24 An entity committing the crimes prescribed in Article 151 or Article 152 of the Criminal Law shall be convicted and punished according to the standards prescribed herein.
Where an entity commits the crime of smuggling ordinary goods or articles and evades or dodges payable taxes in the amount of not less than CNY200,000 but less than CNY1 million, in accordance with the provisions of Paragraph 2 of Article 153 of the Criminal Law, a fine shall be imposed on the entity and a fixed-term imprisonment of less than three years or criminal detention shall be imposed on the entity's person directly in charge and other persons subject to direct liability; evading or dodging payable taxes in the amount of not less than CNY1 million but less than CNY5 million shall be deemed to fall within the meaning of "serious circumstances"; evading or dodging payable taxes in the amount of not less than CNY5 million shall be deemed to fall within the meaning of "especially serious circumstances".

Article 25 After the promulgation and enforcement of Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues concerning the Application of Law to Handling of Criminal Cases Involving Smuggling (hereinafter referred to as the "Interpretation"), the Interpretation of the Supreme People's Court on Issues concerning the Specific Application of Law to Trial of Criminal Cases Involving Smuggling (Fa Shi [2000] No.30) and the Interpretation of the Supreme People's Court on Issues concerning the Specific Application of Law to Trial of Criminal Cases Involving Smuggling (II) (Fa Shi [2006] No.9) shall be repealed simultaneously. If there is any discrepancy between any previously issued judicial interpretation and the Interpretation, the latter shall prevail.