According to the WeChat official account of the Fourth Intermediate People's Court of Beijing, recently, the Fourth Intermediate People's Court of Beijing concluded a case of Wang's smuggling of ordinary goods. This case is the first criminal smuggling case in Beijing that uses Hainan's offshore duty-free shopping policy to engage in "proxy purchasing". Case review: From January 2021 to July 2023, the defendant Wang repeatedly used someone else's Hainan offshore duty-free quota to purchase Hainan offshore duty-free goods, obtained the above-mentioned goods by mail, and made profits from secondary sales in mainland China. After calculation, Wang has evaded the payable tax of nearly 210000 yuan. After trial, the Beijing Fourth Intermediate People's Court found that the defendant Wang violated customs supervision regulations by using someone else's Hainan offshore duty-free shopping qualification and quota to purchase duty-free goods separately and then resell them for profit, evading a large amount of payable taxes. His behavior has constituted the crime of smuggling ordinary goods and should be punished according to law. Considering that the defendant Wang voluntarily appeared in court and truthfully confessed to the criminal facts, which constitutes voluntary surrender, he shall be given a lighter punishment; The defendant Wang voluntarily pleaded guilty and accepted punishment, voluntarily paid part of the tax amount, and showed remorse. He was given a lenient punishment and probation was applied. In the end, the Beijing Fourth Intermediate People's Court ruled that the defendant Wang was guilty of smuggling ordinary goods, sentenced him to eight months in prison, suspended for one year, and fined him RMB 210000. The remaining taxes will continue to be recovered and turned over to the national treasury. The verdict in this case has now come into effect. The judge stated that the Hainan offshore tax exemption policy is an important measure for the country to promote the development of Hainan Free Trade Port, aiming to attract consumer return and promote the development of tourism and related industries. Organizing the use of others' offshore duty-free shopping qualifications and quotas to purchase offshore duty-free goods and sell them for profit in the domestic market is a new type of smuggling method that emerged during the implementation of offshore duty-free policies. This behavior not only undermines the national foreign trade management system, causing the loss of national tax revenue, but also disrupts the normal market economic order, making it impossible for duty-free goods to circulate on a legal and compliant track, and creating unfair competition for other legitimate operators. Cracking down on such cases is conducive to maintaining national tax security, ensuring the orderly and stable implementation of offshore duty-free policies, promoting the healthy development of Hainan Free Trade Port, and guiding the public to establish correct legal concepts, jointly creating a good market environment and legal atmosphere. (New Society)