Chapter 2 Adjustments

Set base offense level and special offense characteristics (SOCs).

Selected Guideline: 2T3.1 - Evading Import Duties or Restrictions (Smuggling); Receiving or Trafficking in Smuggled Property

if the tax loss exceeded $1,500
Level The level from §2T4.1 (Tax Table) corresponding to the tax loss
if the tax loss exceeded $200 but did not exceed $1,500
Level 5
if the tax loss did not exceed $200
Level 4
Total Offense Level:The level from §2T4.1 (Tax Table) corresponding to the tax loss

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)

Special Offense Characteristics:

Check the characteristics that apply to calculate the total offense level.

+2 levels
Note: If the resulting offense level is less than level 12, increase to level 12.

Cross References:

If If the offense involves a contraband item covered by another offense guideline:
Apply