针对提供虚假情况，拒绝、拖延提供资料以及转移、隐匿、篡改、毁弃资料的行为限期改正而逾期未改正的情况提高处罚幅度，企业罚款从“1万元以上3万元以下”提高到“2万元以上10万元以下”，主管人员和其他直接责任人罚款从“1000元以上5000元以下”提高到“5000元以上5万元以下”，并增加了“构成犯罪的，依法追究刑事责任”的规定。

For the acts of providing false information, refusing and delaying the provision of materials, and transferring, concealing, tampering with, destroying and discarding materials, the punishment range shall be increased within a time limit, the fine of the enterprise shall be increased from "more than 10000 yuan but less than 30000 yuan" to "more than 20000 yuan but less than 100000 yuan", and the fine of the person in charge and other persons directly responsible shall be increased from "more than 1000 yuan but less than 5000 yuan" "More than 5000 yuan and less than 50000 yuan", and the provision of "if a crime is constituted, criminal responsibility shall be investigated according to law" has been added.

这是新条例中唯一一处加重处罚的修改，不仅提高处罚幅度，而且增加刑事处罚方式，必须予以足够关注。需要提示的是，这些处罚都是以“限期改正而逾期未改正”为条件的，企业仅仅存在提供虚假情况，拒绝、拖延提供资料以及转移、隐匿、篡改、毁弃资料的行为并不会直接导致处罚，但当海关要求限期改正时，必须按期改正，以免遭受处罚。