Manipulation of origin country to obtain lower tariffs Falsely classifying merchandise to obtain lower tariffs Falsifying reducing a shipment’s declared value Splitting a shipment into multiple shipments or taking apart finished goods into components Falsifying inflating a shipment’s declared value Common Forms of Customs Fraud Falsification of Origin Misclassification Undervaluation Structuring Overvaluation The second category involves bad actors attempting to smuggle counterfeit merchandise, weapons, illegal drugs, endangered wildlife, currency and other objects, in or out of a country. Beyond the immediate economic effect, illicit trade and smuggling have an enormous and damaging impact on society. Illegal trade and money laundering threaten the rule of law, as they fuel organized crime and are often employed as a funding source for terror groups. From counterfeit medical goods to blood diamonds, trafficked wildlife or cultural artifacts stolen in war, illegal trading activities facilitate criminal activities that actively harm the public good. Case in point, the smuggling of counterfeit and expired medical products endangers public health. Substandard and fake anti-malarial medication causes an estimated 100,000 deaths annually in Sub-Saharan Africa 3 . 4 Intro 2