Article 153
Smuggling
1. Those who conduct illegal cross-border trading in one of the following objects shall be subject to a fine of between ten million dong and one hundred million dong or a prison term of between six months and three years:
a) Commodities, Vietnamese currency, foreign currency(ies), precious metals, and/or gemstones valued between one hundred million dong and under three hundred million dong and the offenders have been administratively sanctioned for acts defined in this Article or in any of Articles 154, 155, 156, 157, 158, 159, 160 and 161 of this Code or have been sentenced for one of these offenses, not yet entitled to criminal record remission but repeat the violations, if not falling under the cases stipulated in Articles 193, 194, 195, 196, 230, 232, 233, 236 and 238 of this Code;
b) Objects being historical and/or cultural relics;
c) Banned goods in great volumes or the offenders have already been administratively sanctioned for acts defined in this Article or any of Articles 154, 155, 156, 157, 158, 159, 160 and 161 of this Code or have already been sentenced for one of these offenses, not yet entitled to criminal record remission but repeat their violations, if not falling under the cases defined in Articles 193, 194, 195, 196, 230, 232, 233, 236 and 238 of this Code.
2. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between three and seven years of imprisonment:
a) In an organized manner;
b) Being of professional nature;
c) Dangerous recidivism;
d) The goods involved are valued at between three hundred million dongs and under five hundred million dong;
e) Banned goods in great quantity;
f) Gaining big illicit profits;
g) Taking advantage of war conditions, natural calamities, epidemics or other particularly difficult situations;
h) Abusing positions and/or powers;
i) Abusing the names of agencies or organizations;
j) Committing the crime more than once;
k) Causing serious consequences.
3. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between seven and fifteen years of imprisonment:
a) Objects involved are valued at between five hundred million dong and under one billion dong;
b) The banned goods are in particularly great quantity;
c) Gaining very great illicit profits;
d) Causing very serious consequences.
4. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between twelve and twenty years of imprisonment, life imprisonment or capital punishment:
a) Objects involved are valued at one billion dong or more;
b) Gaining particularly great illicit profits;
c) Causing particularly serious consequences.
5. The offenders may also be subject to a fine of between three million dong and thirty million dong, the confiscation of part or whole of property, a ban from holding certain posts, practicing certain occupations or doing certain jobs for one to five years.
Article 154
llegal cross-border transportation of goods and/or currencies
1. Those who illegally transport across borders any of the following objects shall be subject to a fine of between five million dong and twenty million dong, non-custodial reform for up to two years
or a prison term of between three months and two years:
a) Goods, Vietnamese currency, foreign currency(ies), precious metals, gemstone valued between one hundred million dong and under three hundred million dong, or under one hundred million dong but the offenders have already been administratively sanctioned for acts defined in this Article or any of Articles 153, 155, 156, 157, 158, 159, 160 and 161 of this Code, or have been sentenced for one of these offenses, not yet entitled to criminal record remission but repeat their violations, if not falling under the cases defined in Articles 193, 194, 195, 196, 230, 232, 233, 236 and 238 of this Code;
b) Objects being historical and/or cultural relics and the offenders have already been administratively sanctioned but repeat their violations;
c) The banned goods are in great quantity or the offenders have already been administratively sanctioned for acts defined in this Article or any of Articles 153, 155, 156, 157, 158, 159, 160 and 161 of this Code or have already been sentenced for one of these offenses, not yet entitled to criminal record remission but repeat their violations, if not falling under the cases defined in Articles 193, 194, 195, 196, 230, 232, 233, 236 and 238 of this Code;
2. Committing the crime in one of the following cases, the offenders shall be sentenced to between two and five years of imprisonment:
a) Object involved in the offense is valued between three hundred million dong and under five hundred million dong;
b) The banned goods are in very great quantity;
c) Abusing positions and/or powers;
d) Abusing the names of agencies or organizations;
e) Committing the crime more than once;
f) Dangerous recidivism.
3. Committing the crime with goods valued at five hundred million dong or more or banned goods in particularly great quantity, the offenders shall be sentenced to from five to ten years of imprisonment.
4. The offenders may also be subject to a fine of between five million dong and ten million dong, a ban from holding certain posts, practicing certain occupations or doing certain jobs for one to five years.
