Travel agency leader sentenced for smuggling 597 cosmetics back to China
【提示】A travel agency tour leader purchased a large amount of cosmetics while leading a group abroad and brought them into the country. They were not for personal use, but to stock a Taobao store she co-owns with her friends. Yesterday, she and her friends were convicted of "smuggling." The Hangzhou Intermediate People's Court heard and ruled on the case yesterday.
【案例】Xiao Jiang, 35, is an outbound tour leader for a travel agency in Hangzhou; Xiao Fu, 28, is Xiao Jiang's close friend. In September 2009, the two jointly opened a Taobao store specializing in overseas purchasing of luxury cosmetics, and obtained Taobao's Global Purchase certification.
The prosecutor stated: Xiao Jiang, as an outbound tour leader, repeatedly took advantage of opportunities to lead tour groups abroad, purchasing cosmetics at duty-free shops overseas, carrying them into the country on her person, and choosing the "nothing to declare" channel upon entry. Xiao Fu was mainly responsible for the daily management of the Taobao store, but in November and December 2012, she also twice purchased cosmetics from overseas duty-free shops, similarly failing to declare them to customs and carrying them into the country on her person for online sales. Between March 2012 and March 2013, the two smuggled various cosmetics into the country, evading 448,900 yuan in payable taxes.
On March 17 last year, when Xiao Jiang returned to Hangzhou from South Korea with a large bag of cosmetics just purchased from a duty-free shop, she was caught on the spot while clearing customs at Xiaoshan International Airport. On this occasion alone, 597 pieces of various brand cosmetics were found in Xiao Jiang's suitcase. Investigative authorities, based on the shopping receipts for the cosmetics purchased abroad by the two, their accounting books, and the inventory records from the "Online Store Manager" software, determined the total amount of smuggled cosmetics and then calculated the corresponding 448,900 yuan in taxes that were payable but unpaid.
In the end, the court ruled that Xiao Jiang and Xiao Fu committed the crime of "smuggling ordinary goods," sentencing both to three years in prison with a four-year reprieve and fining each 230,000 yuan. The 597 pieces of cosmetics caught on the spot were confiscated.
(Qianjiang Evening News)
[Legal Learning] Does overseas purchasing tax evasion exceeding 50,000 yuan constitute the crime of smuggling? "Reasonable personal use" is the key.
In fact, many sellers engaged in daigou are not clear about how the law defines smuggling and daigou. According to China's current legal provisions, the "threshold" for an individual to commit the crime of smuggling ordinary goods or articles is whether the evaded customs duties amount to 50,000 yuan or more. For unit crimes, evading taxes exceeding 250,000 yuan constitutes a crime. Amounts below 50,000 yuan are considered smuggling acts and are subject to administrative fines and other penalties. If the evaded taxes exceed 50,000 yuan, the individual's actions can constitute the crime of smuggling ordinary goods or articles.
Regarding daigou, China's relevant laws on combating smuggling have clear provisions. The Customs Law regulates the supervision of personal inbound and outbound luggage items based on the principle of "personal use and reasonable quantity." "Personal use" refers to items for the traveler's own use or as gifts for relatives and friends, not for sale or rental, or in other words, non-profit purposes. Inbound resident travelers carrying personal-use items obtained abroad with a total value within 5,000 yuan (including 5,000 yuan) are exempt from customs duties.
However, "daigou" does not equal "illegal." In simple terms, bringing items from abroad for personal use or as gifts is legal, but bringing them back for resale may involve smuggling. Therefore, customs anti-smuggling enforcement documents have always emphasized "reasonable personal use." Some so-called "daigou" actually operate in a legal gray area. For example, if you help someone else with daigou, but the recipient and customs declaration ID belong to that person, it can be understood as that person's personal use, with you merely placing the order on their behalf.
In addition, reselling or purchasing daigou items is also illegal. The Customs Law stipulates that directly purchasing smuggled imported goods or articles from smugglers illegally should also be subject to legal liability. The Criminal Law states that purchasing other smuggled imported goods or articles from smugglers illegally, if the amount is substantial, also constitutes a smuggling crime. Therefore, although daigou has formed an industrial chain and many consumers enjoy its benefits, purchasing daigou items identified as smuggled goods can indeed involve illegal or criminal activities.
