How to convict of smuggling frozen products?

Smuggling frozen products in non-epidemic areas constitutes the crime of smuggling ordinary goods and articles. Article 16 stipulates that whoever smuggles ordinary goods and articles and evades the tax payable of more than 500,000 yuan but less than 2.5 million yuan shall be deemed as "a huge amount of tax evasion" in Article 153 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.

1. If this case constitutes the crime of smuggling ordinary goods and articles, a key point is how to prove that the goods were smuggled through the customs or smuggled into the country by bypassing the customs, so as to achieve the purpose of tax evasion.

2. About tax evasion and criminal responsibility. The crime of smuggling ordinary goods and articles is based on tax evasion. According to the criminal law and related judicial interpretations, individuals who evade taxes100000 yuan or more and units who evade taxes of 200000 yuan or more should bear criminal responsibility.

3. About punishment. According to the Criminal Law and relevant judicial interpretations, whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished according to the following provisions according to the seriousness of the case: (1) Whoever smuggles goods and articles and evades the tax payable in a large amount, or who has been 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.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years.

Smuggling ordinary goods and articles and evading taxes of more than 100,000 yuan but less than 500,000 yuan shall be deemed as "evading taxes in a large amount" as stipulated in the first paragraph of Article 153 of the Criminal Law; Tax evasion of more than 500,000 yuan but less than 2.5 million yuan shall be deemed as "a huge amount of tax evasion"; If the tax payable is more than 2.5 million yuan, it shall be deemed as "the amount of tax payable is extremely huge".