In the Criminal Law, the sentencing provisions for the crime of fraudulently purchasing foreign exchange are: if the crime is large, the unit shall be fined 5% to 30% of the amount of foreign exchange evaded, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention. Article 1 of the Decision of the NPC Standing Committee on Punishing Crimes of Cheating, Evading and Illegally Trading Foreign Exchange is under any of the following circumstances. Whoever fraudulently purchases foreign exchange in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 5% but not more than 30% of the amount of fraudulently purchased foreign exchange; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than five percent but not more than thirty percent of the amount of foreign exchange fraudulently purchased; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 5% but not more than 30% of the amount of foreign exchange fraudulently purchased, or his property shall be confiscated: (1) using forged or altered customs declarations, import certificates, approval documents of foreign exchange administration departments and other vouchers and documents; (2) Reusing customs declarations, import certificates, foreign exchange management approval documents and other vouchers and documents issued by the customs.