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

Selected Guideline: 2X7.1 - Border Tunnels and Subterranean Passages

If the defendant was convicted under 18 U.S.C. § 555(c)
Level 4 plus the offense level applicable to the underlying smuggling offense
if the defendant was convicted under 18 U.S.C. § 555(a)
Level 16
if the defendant was convicted under 18 U.S.C. § 555(b)
Level 8
Total Offense Level:4 plus the offense level applicable to the underlying smuggling offense

Statutory Provisions: