One is to provide forged, traded customs documents or loans to the other party knowing that it is smuggling, which belongs to the crime of smuggling. According to Article 10 of the Regulations of People's Republic of China (PRC) Customs on Administrative Punishment, whoever colludes with smugglers to provide them with loans, funds, account numbers, invoices, certificates and customs documents shall collude with smugglers to provide them with evidence to extract smuggled goods and articles. If the circumstances are serious enough to constitute a crime, criminal responsibility shall be investigated in accordance with the Criminal Law of People's Republic of China (PRC).

In another case, it is illegal to forge, buy or sell customs documents or provide loans to unspecified people. According to Article 24 of the Regulations on the Implementation of Administrative Punishment in People's Republic of China (PRC), whoever forges, alters or buys or sells customs documents shall be fined between 50,000 yuan and 500,000 yuan, and the illegal income shall be confiscated; If it constitutes a crime, criminal responsibility shall be investigated according to law. "