Article 39

Whoever counterfeits or alters certificates of origin or licenses of import and export shall be investigated for criminal responsibility according to the provisions of Article 167

of the Criminal Law. Whoever buys or sells the certificates of origin for import and export or licenses of import and export, or buys or sells counterfeited or altered certificates of origin, or licenses of import and export shall be investigated for criminal responsibility by applying mutatis mutandis the provisions of Article 167 of the Criminal Law. Where a unit commits the crimes specified in the preceding paragraph, it shall be punished with a fine. Persons directly in charge and persons who are held directly responsible in the unit shall be investigated for criminal responsibility according to or by applying mutatis mutandis the provisions of Article 167 of the Criminal Law. The competent department in charge of foreign economic relations and trade under the State Council may concurrently revoke their business licenses for conducting foreign trade. Whoever knowingly uses counterfeited or altered licenses of import and export to import or export goods shall be punished according to the provisions of Article 38 of this Law.