1. Smuggling beef with a large amount of tax evasion or second smuggling constitutes the crime of smuggling ordinary goods and articles. Generally, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be fined 1-5 times the tax payable;

2. If the amount is huge and the circumstances are serious, the penalty shall be 3- 10 years and a fine shall be imposed;

3. If the amount is especially huge and the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined or confiscated.

legal ground

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 a relatively large amount of tax payable, or who is given administrative punishment twice for smuggling within one year and smuggles again, 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.

(2) Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable.

(3) Whoever smuggles goods or articles and evades the tax payable is especially huge or has other especially serious circumstances, 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 confiscated of property.