In purchasing on behalf of others for the purpose of profit, the purchasing agent should declare the goods in the customs clearance process according to the goods procedure and comply with the provisions of laws and regulations on the customs clearance procedures and the payment of taxes payable on goods. However, when the purchased goods enter the country, not declaring the nature of the goods truthfully is a false declaration.
Chinese law stipulates that the recipient of goods entering the country through express delivery channels is the taxpayer, so in overseas purchasing, the purchasing agent is not the taxpayer, and the express delivery of the purchased goods itself does not evade taxes, but the express declaration information in the customs clearance process comes from the sender (the purchasing agent), so the sender (the purchasing agent) falsely reported the relevant information when sending the goods, and his behavior directly affected the authenticity, accuracy and completeness of the express declaration, resulting in tax evasion. In addition, when the purchasing agent and the consignee reach an agreement on purchasing goods, free shipping, tax and customs clearance are often listed as necessary terms in the contract. In summary, the purchasing agent is the actual declarant and tax payer, and his role as a cargo collector and tax payer is prominent in the customs clearance process.
Whether the consignee constitutes an accomplice
In the crime of purchasing smuggling on behalf of others, there is also the issue of joint crime. One is that the consignee and the purchasing agent conspire to smuggle in the name of purchasing on behalf of others; the other is the quasi-smuggling situation, that is, the consignee and the purchasing agent do not conspire, but the consignee directly purchases the smuggled goods from the purchasing agent, and when the amount is large, it still constitutes an accomplice of smuggling. The first situation is relatively simple, and the second situation will be studied in detail below.
Quasi-smuggling refers to the behavior of the perpetrator violating customs laws and regulations and illegally purchasing items prohibited from import by the state or directly purchasing smuggled imported items from smugglers, and the amount is large. In principle, it is not illegal or criminal for the recipient to purchase a certain amount of goods from the purchasing agent for personal use. However, if the recipient directly purchases smuggled goods from the smuggler in large amounts, he or she may be identified as an accomplice to smuggling. In addition, if the recipient purchases the purchased goods for personal use instead of personal use, and the tax evasion exceeds 100,000 yuan, it may also constitute a smuggling crime.