Judicial Documents Dataset on Smuggling Involving Abuse of Duty-Free Allowances

The dataset for this study was constructed based on criminal judgment documents retrieved from the China Judgments Online database. As of September 30, 2024, an initial search was conducted using the keywords “Duty-Free Quota Abuse Smuggling” and “Criminal Case Reason,” yielding a total of 50 relevant criminal judgment documents. To ensure the representativeness and relevance of the dataset, further filtering was performed with the criterion “tax evasion amount exceeding 100,000 CNY,” ultimately resulting in a final dataset consisting of 19 valid criminal judgment documents. These documents provide empirical basis for analyzing the practical characteristics and governance challenges of Duty-Free Quota Abuse Smuggling cases.