Standing Committee of the National People's Congress, Decision of the Standing Committee of the National People's Congress on Punishing Crimes of Fraudulently Purchasing… (1998)
“ Where a staff member of the Customs, the departments for control over foreign exchange, financial institutions, companies or enterprises engaged in foreign trade or any other unit conspires with the persons who fraudulently purchase or evade foreign exchange, providing them with relevant certificates for purchase of foreign exchange or other conveniences, or sells or pays in foreign exchange while clearly knowing that the certificates or documents are forged or altered, he shall be regarded as a joint offender and given a heavier punishment in accordance with this Decision. ”
