1. Is this kind of behavior a smuggling behavior? In the eyes of ordinary people, it is called smuggling before entering China without customs supervision. Is this kind of false concealment behavior also considered as smuggling? According to the 82nd “Customs Law” Article Violation of this law and relevant laws and administrative regulations, evasion of customs supervision, evasion of tax payables, evasion of prohibitive or restrictive management of entry and exit of the state, under any of the following circumstances, is an act of smuggling: (1) Transportation, Carrying or mailing goods or articles prohibited or restricted by the state from entering or leaving the country, or goods or articles subject to tax payment in accordance with the law; (2) Without customs permission and failing to pay tax and submit relevant permits for inspection, import and export bonded goods without authorization , Specific duty-free goods, other customs-supervised goods, articles, and inbound overseas transportation vehicles are sold within the country; (3) Other acts that evade customs supervision and constitute smuggling. If one of the acts listed in the preceding paragraph does not constitute a crime, the customs shall confiscate the smuggled goods, articles, and illegal gains, and may also impose a fine; the goods and articles that are used exclusively or repeatedly to cover smuggled goods and articles that are used exclusively or repeatedly Smuggled means of transport shall be confiscated, and special equipment for concealing smuggled goods and articles shall be ordered to be demolished or confiscated. If one of the acts listed in the first paragraph constitutes a crime, criminal responsibility shall be investigated in accordance with the law. Article 83 Anyone who commits one of the following acts shall be treated as smuggling and punished in accordance with the provisions of Article 82 of this law: (1) Directly illegally purchasing smuggled imported goods and articles from smugglers; (2) In Inland seas, territorial seas, boundary rivers, and boundary lakes, ships and persons on board transport, purchase, or sell goods and articles prohibited or restricted from entering or exiting the country, or transport, purchase, or sell goods for which taxes are payable in accordance with the law, without legal certification. The terminology of the “Customs Law” is more principled. Let’s look at the more specific “Regulations on the Implementation of Customs Administrative Penalties” (issued by Order No. 420 of the State Council), Article 7 that violates the Customs Law and other relevant laws and administrative regulations, evades customs supervision, and steals Evasion of tax payables, evasion of prohibitive or restrictive control of entry and exit of the state, under one of the following circumstances, is an act of smuggling: (1) Transporting, transporting, or transporting at a location where a customs has never been established without the approval of the State Council or an agency authorized by the State Council Carrying goods and articles prohibited or restricted from entering or exiting the country, or goods and articles subject to tax payment in accordance with the law; (2) Passing through a place where a customs is established, evading customs supervision by hiding, disguising, concealing, false reporting or other means , Transporting, carrying, or mailing goods and articles prohibited or restricted from entering or exiting the country, or goods and articles subject to tax payment in accordance with the law; (3) using forged or altered manuals, documents, seals, account books, and electronic data Or evade customs supervision in other ways, and sell customs-supervised goods, articles, and inbound overseas transportation vehicles within the country without authorization; (4) Use forged or altered manuals, documents, seals, account books, electronic data, or False reporting of the unit consumption of finished products in processing trade, etc., causing the goods and articles under customs supervision to be out of supervision; (5) evading customs supervision by concealing, disguising, concealing, false reporting, or other means, arbitrarily processing bonded areas or export processing Goods and articles under customs supervision in special customs supervision areas such as districts are shipped out of the district; (6) Other acts that evade customs supervision and constitute smuggling. Article 8: Anyone who commits one of the following acts shall be treated as smuggling: (1) Knowingly that imported goods and articles are smuggled and illegally purchased directly from smugglers; (2) Inland seas, territorial seas, boundary rivers, boundary lakes, ships and The transport, purchase, or sale of goods and articles prohibited or restricted by the state from entering or exiting the country, or the transportation, purchase, or sale of goods subject to taxation in accordance with the law, without legal certification. According to Item 2 of the “Regulations on the Implementation of Customs Administrative Penalties,” false concealment is a form of smuggling. Smuggling violated customs supervision + national taxation. As long as one of the two is smuggled. This case involves the issue of taxation. Two items worth 180,000 yuan are only declared to the customs for 550 yuan. Tax evasion is a bit too much. 2. Is this a cultural relic? Whether this is a cultural relic, it is not the customs that has the final say, but a qualified cultural relic appraisal agency that has the final say. In 2018, the State Administration of Cultural Heritage, the Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security, and the General Administration of Customs jointly formulated the “Administrative Measures for the Appraisal and Evaluation of Cultural Relics Involved in Cases”. 3. Whether it constitutes the crime of smuggling cultural relics does not constitute the crime of smuggling import and export in the Criminal Law of our country. There are a total of 9 crimes: Among them, only one-way export is prohibited: 1. The crime of smuggling cultural relics 2. The crime of smuggling precious metals The crime of only prohibiting one-way import: The crime of smuggling wastes prohibits two-way crimes: 1. The crime of smuggling weapons and ammunition; 2. The crime of smuggling nuclear materials, 3. The crime of smuggling counterfeit currency, 4. The crime of smuggling precious animals and precious animal products, and 5. The crime of smuggling obscene materials. Crime: The crime of smuggling goods and articles prohibited by the country from importing and exporting. For cultural relics, the state prohibits the export, but encourages the import. Article 151 of the Criminal Law [Crime of Smuggling Weapons and Ammunition] [Crime of Smuggling Nuclear Materials] [Crime of Smuggling Counterfeit Currency] Whoever smuggles weapons, ammunition, nuclear materials or counterfeit currency shall be sentenced to more than seven years in prison and shall be punished If the circumstances are particularly serious, they shall be sentenced to life imprisonment and confiscated property; where the circumstances are relatively minor, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine shall be imposed. [Crime of smuggling cultural relics] [Crime of smuggling precious metals] [Crime of smuggling precious animals and precious animal products] Smuggling of cultural relics, gold, silver and other precious metals prohibited by the state from exporting, or precious animals and their products prohibited by the state from being imported and exported shall be punished for five In the case of more than one year but not more than ten years, fixed-term imprisonment and a fine; if the circumstances are particularly serious, they shall be sentenced to more than ten years imprisonment or life imprisonment and confiscated property; where the circumstances are less serious, they shall be sentenced to fixed-term imprisonment of not more than five years and a fine. [Smuggling of goods and articles prohibited by the State for import and export] Whoever smuggles rare plants and their products and other goods and articles prohibited by the State for import and export shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, together with a fine or a fine; if the circumstances are serious, Sent to fixed-term imprisonment of more than five years and fined. If a unit commits a crime stipulated in this article, it shall be fined, and the person in charge and other persons directly responsible for it shall be punished in accordance with the provisions of each paragraph of this article. The Criminal Law only stipulates that the export of cultural relics is prohibited, but the import of cultural relics is not prohibited. Moreover, the state encourages the return of cultural relics can be reduced or even exempted, but the premise is that you have to declare in accordance with the “Interim Regulations on Tax Exemption for Imported Collections of State-owned Public Welfare Collection Units” (the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation Joint Announcement No. 2 of 2009) No.) and the “Announcement on the Implementation of the “Interim Provisions on Tax Exemption for Imported Collections of State-owned Public Welfare Collection Units”” (General Administration of Customs Announcement No. 7, 2010) and other documents. And import value-added tax and consumption tax. The General Administration of Customs replied on how to deal with tax reduction and exemption on the import of returned cultural relics. 4. Does it constitute another crime? May be suspected of smuggling general cargo
zhiwo

By zhiwo

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helpmekim
8 months ago

Not all robes embroidered with dragon patterns are “dragon robes.” Shen Deqian, a Ming dynasty man, said in “Yehuobian”: “The python clothing is the clothes of the elephant dragon, and it is similar to the imperial robe of the supreme, but minus one claw ear.” So there is the term “four-clawed python, five-clawed dragon”. But in reality, there is almost no such difference between the images of dragons and pythons. This kind of civil servant uniform in the Ming Dynasty reached almost the wealthy man in the Qing Dynasty. Fu Cha Dunchong of the Qing Dynasty wrote in “Yenjing Sui Shi Ji · Resignation”: “Anyone who visits relatives and friends in a python robe patch on New Year’s Eve is called a resignation.” In the Qing Dynasty, dragon gowns were worn all over the streets. The person who served. So the things handed down are not all too expensive cultural relics, but the robe intercepted by the customs has five fingers.

heloword
8 months ago

my country strictly restricts the export of cultural relics and does not impose too many restrictions on imports. This seizure is a false report and concealment involved in imported express mail, generally through false report of product name, quantity, specification, model and under-reported price, with the purpose of evading import tariffs.

The amount involved in the case is not too large, and there is a high probability that the tax will be paid in the future, and it may also be transferred to the anti-smuggling process.

helpyme
8 months ago

Long Pao should be declared as men’s clothing no matter how you say it. This category is wrong… It’s a bit insulting the IQ of Uncle Customs. In fact, I’m quite curious about how buyers bought these treasures. Especially with the current epidemic spreading so severely in various countries and many transshipment and logistics channels are closed, it is still a lot more troublesome than before to get something from abroad. Blind guessing is not going through the black market, right? The story behind this is going to go. But in any case, this buyer is definitely a ruthless person, and he has a big heart to dare to play such a business.

sina156
8 months ago

As for why the dragon robe is worth 150,000 yuan, there is such a statement on the Internet for reference only: some embroidery experts have talked about this issue before, and they bluntly said that the cost of the dragon robe in the Qing Dynasty is about 1,000 taels of silver. If it is based on the current market price of silver Look, it will cost at least 140,000 RMB. In addition, in the original text, I didn’t see that the customs said that as long as the tax was paid, I was looking forward to seeing how the matter was handled. Customs reminder: According to regulations, evade customs supervision by hiding, disguising, concealing, false reporting or other methods, transporting, carrying, mailing goods and articles prohibited or restricted by the state from entering or exiting the country, or goods and articles that are subject to tax in accordance with the law. All of the acts are smuggling. The name and price of the product should be declared truthfully when the express express enters the country, so as to enhance national security and self-consumption safety awareness to avoid unnecessary losses.

yahoo898
8 months ago

Smuggling in violation of the name of the product. Note that the Chinese Criminal Law has subtle provisions on smuggling cultural relics: smuggled exports of cultural relics are recognized as smuggled cultural relics; smuggled imports are recognized as smuggled ordinary goods. This case was imported by smuggling cultural relics, so it is necessary to estimate and calculate the amount of tax evasion. The crime of smuggling general goods, tax evasion of 100,000, 500,000, and 2.5 million correspond to the crime of construction, three years and ten years respectively. For unit crimes, the standard is the above three numbers × 2.

leexin
8 months ago

Many people are attracted by the “dragon robes” in the news, but in fact this is just a simple tax evasion incident. If the dragon robe in the news is replaced with luxury goods, the customs will still investigate and deal with it as usual, but it may not be newsworthy, and the media will not report it. Finally, a dragon robe worth more than 100,000 yuan is really not a particularly valuable cultural relic. Many museums may not look down on this dragon robe.

greatword
8 months ago

Personal humble opinion, please correct me if it is inappropriate. In fact, this is just an ordinary false customs declaration and a suspicion of tax evasion. Is it a cultural relic to define the dragon robe of the Qing Dynasty? Personal belongings? The key here is to treat the dragon robe worth 150,000 yuan as a 381 yuan cotton embroidered women’s blouse. Refer to the following case, the tax rate should be the same, but the value is different. On March 11, 2016, the parties entrusted Shanghai Shihai International Freight Forwarding Co., Ltd. to declare to the customs the import of 2 movie projector lenses under the general trade item, totaling 246.5 kg, with a total declared price of FOB73258.7 US dollars, and a declared commodity number 9002119010, tariff rates 3%, customs declaration number 220120161010138023. After investigation, the actual product number of the above-mentioned goods should be 9002191000, and the tariff rate is 15%. In accordance with the provisions of Article 86(3) of the “Customs Law of the People’s Republic of China” and Article 15(4) of the “Regulations on the Implementation of Customs Administrative Penalties of the People’s Republic of China”, it is decided to impose administrative penalties on the parties.

loveyou
8 months ago

I think there should be no problem. If you buy it overseas, the buyer can’t confirm that it is from the Qing Dynasty. Exiting the country is smuggling cultural relics. There is no problem. Entering. For most people, they should not know whether they are cultural relics. The various treasure appraisal programs on TV are not necessarily true. At least it proves that many people do not know cultural relics. How should someone declare for customs if someone buys something outside? Needless to say, most of them were fooled and reported according to the propaganda of the owner. For example, the seller said that Napoleon used to smoke a big cigarette, or Elizabeth gave his lover a gift for love, and Ivan the Terrible converted to Islam. The headscarf for teaching hours, or is it quoted at the buyer’s purchase price? Or don’t declare it, it’s just an old thing to bring with you, or a new product and an old one.

strongman
8 months ago

1. The nature of the case should be regarded as smuggling of ordinary goods rather than smuggling of cultural relics, because smuggling of cultural relics only restricts exports. 2. It was found at the customs supervision site and it was obviously a crime. 3. The amount involved should be judged in accordance with Article 16 of the “Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Law in the Handling of Criminal Smuggling Cases” , Articles, where the amount of tax payable for evasion is more than 100,000 yuan but less than 500,000 yuan, shall be deemed to be “a large amount of evaded tax payable” as stipulated in the first paragraph of Article 153 of the Criminal Law; If the amount of tax payable is more than 500,000 yuan but less than 2.5 million yuan, it shall be deemed as “a huge amount of evaded tax payable”; if the amount of evaded tax payable is more than 2.5 million yuan, it shall be deemed “The amount of tax payable for evasion is particularly huge.” 4. Possible criminal responsibility. Article 153 of the Criminal Law of the People’s Republic of China [Crimes of Smuggling General Goods and Articles] Smuggling other than those specified in Article 151, Article 152 and Article 347 of this Law Goods and articles shall be punished in accordance with the following provisions according to the seriousness of the circumstances: (1) If smuggled goods or articles evade a large amount of tax payable or have been given a second administrative penalty for smuggling within one year, they shall be sentenced to three years for smuggling. The following fixed-term imprisonment or criminal detention, and a fine of more than one time but not more than five times the tax payable for evasion. (2) Whoever smuggled goods or articles with a huge amount of tax payable or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and a fine of not less than one time but not more than five times the tax payable for evasion. (3) Whoever smuggled goods or articles with a particularly large amount of tax payable or has other particularly serious circumstances shall be sentenced to more than ten years imprisonment or life imprisonment, and a fine of more than one and less than five times the tax payable for evasion or confiscated property. If a unit commits the crime mentioned in the preceding paragraph, the unit shall be fined, and the persons directly in charge and other persons directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; the circumstances Particularly serious ones shall be sentenced to fixed-term imprisonment of more than ten years. Those who have been smuggled for many times without handling shall be punished in accordance with the accumulated amount of tax payable for smuggled goods and articles. Why write women’s cotton tops? Will it be better for film and television productions, props, costumes, and high imitation of Ming Dynasty handicrafts?

stockin
8 months ago

There are no special requirements for the import of cultural relics and does not constitute the crime of smuggling cultural relics. According to the value of the goods, the total value is 180,000 yuan. After checking the tax rules, the import tariff for cultural relics imported over 100 years is 0 VAT and 13%. The conviction standard for the crime of smuggling general goods. If there was no smuggling in the past, the penalty this time is probably the back payment of taxes. There may be administrative fines?

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