Fill and Sign the Jury Instruction Smuggling Form

17 Smuggling 18 USC § 545 (First Paragraph) Title 18, United States Code, Section 545, makes it a Federal crime or offense to willfully smuggle merchandise into the United States in violation of the customs laws and regulations. The Defendant can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt: First: That the Defendant smuggled or clandestinely introduced merchandise into the Unit ed States without declaring the merchandise for invoicing as required under the customs laws and regulations; Second: That the Defendant knew that the merchandise was of a type that should have been invoiced; and Third: That the Defendant acted willfully with intent to defraud the United States. The words "smuggle" and "clandestinely introduce" mean the same thing, that is, to bring something into the United States secretly or by fraud. The phrase "merchandise that should have been invoiced" refers to the customs laws and regulations, and means any goods or articles that the law requires to be declared and disclosed to customs officials upon entry into the United States whether or not they are subject to the payment of a tax or duty. You are instructed that [describe the merchandise involved in the case] is merchandise that must be declared and disclosed to customs officials upon entry into the United States. To act " with intent to defraud the United States" means to act with the specific intent to deceive or cheat the Government; but it is not necessary to prove that the Government was in fact deceived or defrauded. ANNOTATIONS AND COMMENTS 18 USC § 54 5 (first paragraph) provides: Whoever knowingly and willfully, with intent to defraud the United States, smuggles, or clandestinely introduces . . . into the United States any merchandise which should have been invoiced [shall be guilty of an offense against the United States]. Maximum Penalty: Five (5) years imprisonment and applicable fine.