8.38 Receiving, Concealing, Buying or Selling Smuggled Merchandise (18 U.S.C. Sec. 545) is a federal statute that prohibits individuals from receiving, concealing, buying, or selling any goods that are smuggled into the United States. It applies to any goods that are brought into the United States without the payment of duties, taxes, or other fees as required by law. Under this statute, there are three different types of prohibited activities: receiving, concealing, and buying or selling smuggled merchandise. Receiving involves knowingly receiving any smuggled goods that have been brought into the United States. Concealing involves knowingly hiding any smuggled goods to prevent their detection. Buying or selling involves knowingly buying or selling any goods that have been smuggled into the United States. This law applies to any person who is knowingly involved in the receiving, concealing, buying, or selling of smuggled merchandise. It is a federal crime that is punishable by fines, imprisonment, or both.