US · guidelines
U.S.S.G. Ch. 2, Pt. T, Subpt. 3
CUSTOMS TAXES
Introductory Commentary
This subpart deals with violations of 18 U.S.C. §§ 496, 541–545, 547, 548, 550, 551, 1915 and
19 U.S.C. §§ 283, 1436, 1464, 1465, 1586(e), 1708(b), and 3907, and is designed to address violations
involving revenue collection or trade regulation. It is intended to deal with some types of contraband,
such as certain uncertified diamonds, but is not intended to deal with the importation of other types
of contraband, such as drugs, or other items such as obscene material, firearms or pelts of endangered
species, the importation of which is prohibited or restricted for non-economic reasons. Other, more
specific criminal statutes apply to most of these offenses. Importation of contraband or stolen goods
not specifically covered by this subpart would be a reason for referring to another, more specific guideline, if applicable.
History
Effective November 1, 1987. Amended effective November 1, 1992 (amendment 453); November 1, 2004 (amendment 674); November 1, 2006 (amendment 685); November 1, 2023 (amendment 824); November 1, 2025 (amendment 836).
Provenance
- Source
- ussc.gov
- Retrieved
- 2026-09-20
- Edition
- ussg-2025
- Content hash
1ffa3360af544ff9d8def0150996d65b0260a7df825c9170ba837b31b5593259
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