The boundary between the crime of smuggling and the crime of evading foreign exchange: 1. The objects of infringement are different. The former infringes on foreign trade control, while the latter infringes on the state's foreign exchange management system; 2. The criminal subjects of the two are different. The former is a general subject and the latter is a special subject. 3. Their criminal targets are different. The former is aimed at all goods and articles prohibited or restricted from entering or leaving the country, including foreign exchange, while the latter is only aimed at foreign exchange.

legal ground

Whoever smuggles weapons, ammunition, nuclear materials or counterfeit currency in the first and fourth paragraphs of Article 151 of the Criminal Law shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined or confiscated; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property; If the circumstances are relatively minor, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of each paragraph of this article.