The fraudulent taking into a country, or out of it, merchandise which is lawfully prohibited. To bring something into a location secretly or by fraud.

Title 18 USC 545, makes it a Federal crime or offense to willfully smuggle merchandise into the United States in violation of the customs laws and regulations.

A person can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt:

First: That the person smuggled or clandestinely introduced merchandise into the United States without declaring the merchandise for invoicing as required under the customs laws and regulations;

Second: That the person knew that the merchandise was of a type that should have been invoiced; and

Third: That the person acted willfully with intent to defraud the United States.