第八十三条 有下列行为之一的，按走私行为论处，依照本法第八十二条的规定处罚：

（一）直接向走私人非法收购走私进口的货物、物品的；

（二）在内海、领海、界河、界湖，船舶及所载人员运输、收购、贩卖国家禁止或者限制进出境的货物、物品，或者运输、收购、贩卖依法应当缴纳税款的货物，没有合法证明的。

Article 83 Any of the following acts shall be deemed as smuggling actions and punished in accordance with the provisions of Article 82 of this Law: 

(a) whoever purchases the imported goods or articles by smuggling directly and illegally from the smugglers; 

(b) vessels and their crew members which transport, purchase or sell goods or articles prohibited or restricted by the State from being imported or exported, or transport, purchase or sell goods subject to duties and taxes according to law without legal certificates in inland sea, territorial waters, boundary rivers and boundary lakes. 

第八十四条 伪造、变造、买卖海关单证，与走私人通谋为走私人提供贷款、资金、帐号、发票、证明、海关单证，与走私人通谋为走私人提供运输、保管、邮寄或者其他方便，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，由海关没收违法所得，并处罚款。

第八十五条 个人携带、邮寄超过合理数量的自用物品进出境，未依法向海关申报的，责令补缴关税，可以处以罚款。

Article 84 Whoever counterfeits, falsifies, purchases or sells Customs documents, conspires with smugglers and provides loans, funds, account numbers, invoices, certificates or Customs documents, conspires with smugglers and provides transport, storage, mailing or other conveniences, where the case constitutes a crime he shall be investigated for criminal liability according to law; where the case does not yet constitute a crime, the Customs may, while confiscate the illegal proceeds obtained therefrom, concurrently impose a fine on the person or persons concerned. 

Article 85 Any individual who carries or mails articles for personal use into or out of the territory in a quantity exceeding the reasonable limit fails to declare to Customs according to law shall be ordered to pay the duties and a fine may be imposed thereof.