(Adopted at the 6th Meeting of the Standing Committee of the 9th National People's Congress on December 29, 1998 and promulgated by Order No. 14 of the President of the People's Republic of China on December 29, 1998)
颁布日期：19981229 　实施日期：19981229 　颁布单位：全国人大常委会

For purposes of punishing the criminal acts of purchase of foreign currencies by deceitful means, foreign exchange evasion and illegal buying and selling of foreign currencies and maintaining the order of state foreign exchange control, the following supplementary revisions are made in the Criminal Law:

I. Whoever has any of the following circumstances, purchases foreign currency of a relatively big amount by deceitful means shall be meted out a set term of imprisonment of less than 5 years or labor under detention, and imposed a fine of more than 5% less than 30% of the amount of foreign currency purchased by deceitful means; where it constitutes a great amount or has other serious circumstances, a set term of imprisonment of more than 5 years less than 10 years shall be imposed and a fine of more than 5% less than 30% of the amount of foreign currency purchased by deceitful means shall be imposed; where it constitutes an extremely great amount or has other extremely serious circumstances, a set term of imprisonment of more than 10 years or life imprisonment shall be imposed, and a fine of more than 5% less than 30% of the amount of foreign currency purchased by deceitful means shall be concurrently imposed or properties confisticated:

(1)whoever uses such vouchers and documents as forged or altered customs declaration form(s) and import certificate(s) issued by the customs and foreign exchange control department's approval decumbent(s);

(2)whoever makes repetitive uses of such vouchers and documents as declaration form(s) and import certificate(s) issued by the customs and foreign exchange control department's approval document(s); and

(3)whoever purchases foreign currency by deceitful means in other forms.

Whoever forges or alters such vouchers and documents as declaration form(s) and import certificate(s) issued by the customs and foreign exchange control department's approval document(s) and uses it(them) in the purchase of foreign currency by deceitful means shall be imposed heavy penalty pursuant to the provisions of the preceding paragraph.

Whoever provides the RMB capital knowingly for the purchase of foreign currency by deceitful means shall be dealt with as an accomplice.

In the case of any unit that commits crimes of the three preceding paragraphs, the unit shall be imposed a fine pursuant to the provisions of the First Paragraph, and its person-in-charge directly responsible and other persons directly responsible shall be sentenced to a set term of imprisonment of less than 5 years or labor under detention; where it constitutes a great amount and has other serious circumstances, a set term of imprisonment of more than 5 years less than 10 years shall be imposed; where it constitutes an extremely great amount and has other extremely serious circumstances, a set term of imprisonment of more than 10 years or life imprisonment shall be imposed.

II. Whoever buys or sells such vouchers and documents as forged or altered customs declaration forms, import certificates issued by the customs and foreign exchange control department's approval documents shall be convicted of the crime and imposed a penalty pursuant to the provisions of Article 280 of the Criminal Law.

III. Article 190 of the Criminal Law shall be revised to read as: Any company, enterprise or other unit that deposits foreign currency overseas without authorization, or illegally transfers the in-country foreign currency overseas that constitutes a great amount in violation of state provisions, the unit shall be imposed a fine of more than 5% less than 30% of the amount of foreign exchange evasion, and its person in-charge directly responsible and other persons directly responsible shall be sentenced to a set term of imprisonment of less than 5 years or labor under detention; where it constitutes a great amount and has other serious circumstances, the unit shall be imposed a fine of more than 5% less than 30% of the amount of foreign exchange evasion, and its person in-charge directly responsible and other persons directly responsible shall be imposed a set term of imprisonment of more than 5 years.

IV. Whoever illegally buys or sells foreign currency outside trading sites designated by the state disrupting market order and having serious circumstances shall be convicted of the crime and imposed a penalty pursuant to the provisions of Article 225 of the Criminal Law. Any unit that commits the crime of the preceding paragraph shall be imposed a penalty pursuant to the provisions of Article 231 of the Criminal Law.

V. Staff members of the customs, foreign exchange control departments as well as financial institutions, companies, enterprises or other units engaging in foreign trade business operations who in collaboration with the persons of acts of foreign currency purchase by deceitful means or foreign exchange evasion, provide them with the relevant vouchers for foreign currency purchase or other facilities, or sell foreign currency or effect payment of foreign currency while fully aware that the vouchers are forged or altered, shall be convicted as accomplices and imposed heavy penalties in pursuance of this Decision.

VI. Staff members of the customs and foreign exchange control departments who are seriously irresponsible causing purchase of foreign currency by deceitful means or foreign exchange evasion in a great amount resulting in great losses of state interests shall be convicted of the crime and imposed penalties pursuant to the provisions of Article 397 of the Criminal Law.

VII. Staff members of financial institutions, companies and enterprises engaging in foreign trade business operations who are seriously irresponsible causing purchase of foreign currency by deceitful means or foreign exchange evasion in a great amount resulting in great losses of state interests shall be convicted of the crime and imposed penalties pursuant to the provisions of Article 167 of the Criminal Law.

VIII. The properties and fines recovered retrospectively and confisticated according to law for committing crimes prescribed in this Decision shall all be handed over to the state treasury.

IX. This Decision shall enter into force as of the date of promulgation.