Evading Import Duties or Restrictions (Smuggling); Receiving or Trafficking in

Smuggled Property (a) Base Offense Level: (1) The level from §2T4.1 (Tax Table) corresponding to the tax loss, if the tax loss exceeded $1,500; or (2) 5, if the tax loss exceeded $200 but did not exceed $1,500; or (3) 4, if the tax loss did not exceed $200. For purposes of this guideline, the “tax loss” is the amount of the duty. (b) Specific Offense Characteristic (1) If the offense involved sophisticated means, increase by 2 levels. If the resulting offense level is less than level 12, increase to level 12. (c) Cross Reference (1) If the offense involves a contraband item covered by another offense guideline, apply that offense guideline if the resulting offense level is greater than that determined above. Commentary Statutory Provisions: 18 U.S.C. §§ 496, 541–545, 547, 548, 550, 551, 1915; 19 U.S.C. §§ 283, 1436, 1464, 1465, 1586(e), 1708(b), 3907. For additional statutory provision(s), see Appendix A (Statutory Index). Application Notes: 1. A sentence at or near the minimum of the guideline range typically would be appropriate for cases involving tourists who bring in items for their own use. Such conduct generally poses a lesser threat to revenue collection. 340 ║ Guidelines Manual (November 1, 2024) §2T4.1 2. 3. Particular attention should be given to those items for which entry is prohibited, limited, or re- stricted. Especially when such items are harmful or protective quotas are in effect, the duties evaded on such items may not adequately reflect the harm to society or protected industries resulting from their importation. In such instances, an upward departure may be warranted. A sentence based upon an alternative measure of the “duty” evaded, such as the increase in market value due to importation, or 25 percent of the items’ fair market value in the United States if the increase in market value due to importation is not readily ascertainable, might be considered. Sophisticated Means.—For purposes of subsection (b)(1), “sophisticated means” means es- pecially complex or especially intricate offense conduct pertaining to the execution or conceal- ment of an offense. Conduct such as hiding assets or transactions, or both, through the use of fictitious entities, corporate shells, or offshore financial accounts ordinarily indicates sophisti- cated means. Historical Note Effective November 1, 1987. Amended effective November 1, 1989 (amendment 235); November 1, 1991 (amendment 410); November 1, 1992 (amendment 453); November 1, 1998 (amendment 577); November 1, 2001 (amendment 617); November 1, 2006 (amendment 685); November 1, 2015 (amendment 791). §2T3.2. [Deleted] Historical Note Section 2T3.2 (Receiving or Trafficking in Smuggled Property), effective November 1, 1987, amended effec- tive November 1, 1989 (amendment 236) and November 1, 1991 (amendment 410), was deleted by consoli- dation with §2T3.1 effective November 1, 1992 (amendment 453). * * * * * 4. TAX TABLE