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 SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLES

. 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

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