(Selected from the translated work titled The Criminal Law of the People's Republic of China, authored by Robert Zhang and Steve Li, criminal defense lawyers registered in Shanghai, China.)
Article 154 [Special Forms of Smuggling of Ordinary Goods and Articles] A person who commits any of the following acts of smuggling that constitutes an offense in accordance with the provisions of this Section shall be convicted and punished in accordance with the provisions of Article 153 of this Law:
Selling, for the purpose of profit and within the territory of China, raw materials, components, finished products, equipment, or other bonded goods approved for import for processing, assembling, or compensating trade without customs permission and without having paid the overdue tax payable; or
Selling, for the purpose of profit and within the territory of China, specific goods or articles subject to tax reductions or exemptions without customs permission and without having paid the overdue tax payable.
