Deleted departure provisions of §2T3.1. Evading Import Duties or Restrictions (Smuggling); Receiving or Trafficking in Smuggled Property

Former §2T3.1, comment. (n.2) (Upward departure based on duties evaded not adequately reflecting the harm to society or protected industries that resulted from their importation): Particular attention should be given to those items for which entry is prohibited, limited, or restricted. 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. PART X ― OTHER OFFENSES 5. ALL OTHER FELONY OFFENSES AND CLASS A MISDEMEANORS