Smuggling is the responsibility of the anti smuggling police.
 The work functions of the anti smuggling police are:
 1. Within the territory of the Chinese Customs, investigate and arrest tax related smuggling cases in accordance with the law, and investigate, detain, arrest and pre examine smuggling cases and smuggling suspects in accordance with the law.
 2. Investigating, detaining, arresting and examining smuggling cases and suspects handed over by customs investigation departments, local public security organs, industrial and commercial administrative law enforcement departments according to law.
 3. Local public security organs are responsible for investigating and dealing with non tax related smuggling crimes such as smuggling weapons, ammunition, drugs, forged currency, obscene articles, reactionary propaganda materials, cultural relics, etc. However, the above-mentioned non tax related smuggling cases occurred in the customs supervision area shall be put on file for investigation by the smuggling crime investigation organization.
 Legal basis
 Article 153 of the Criminal Law of the People's Republic of China [Crime of smuggling ordinary goods and articles] Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished according to the seriousness of the circumstances and in accordance with the following provisions:
 （1） Whoever smuggles goods or articles and evades or dodges relatively large amounts of payable tax, or smuggles again after being given a second administrative penalty for smuggling within one year, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than one time but not more than five times the amount of payable tax evaded or dodged.
 （2） Whoever smuggles goods or articles and evades or dodges payable taxes, if the amount is huge or if there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than one time but not more than five times the amount of payable taxes evaded or dodged.
 （3） Whoever smuggles goods or articles and evades or dodges payable duties, if the circumstances are especially serious, shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and shall also be fined not less than one time but not more than five times the amount of payable duties evaded or dodged or be sentenced to confiscation of property.
 If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years.
 Those who have smuggled goods and articles for many times without being dealt with shall be punished according to the accumulated amount of payable tax evaded or dodged.