8.37 Importing Merchandise Illegally (18 U.S.C. Sec. 545) is a federal law that makes it illegal to knowingly and intentionally smuggle merchandise into the United States. The law covers all types of merchandise, including goods, wares, and merchandise, that have not been imported into the United States in accordance with applicable laws and regulations. It also applies to the transportation of smuggled goods and the concealment of such goods for unlawful importation. Violation of this law is punishable by fines and/or imprisonment for up to 10 years. The types of 8.37 Importing Merchandise Illegally (18 U.S.C. Sec. 545) include: 1. Smuggling goods into the United States without proper customs declarations or documentation. 2. Transporting smuggled goods into the United States. 3. Concealing smuggled goods for the purpose of unlawful importation. 4. Selling goods that were imported illegally.