[House Report 118-436]
[From the U.S. Government Publishing Office]


118th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     118-436

======================================================================



 
              EXTENDING LIMITS OF U.S. CUSTOMS WATERS ACT

                                _______
                                

 April 2, 2024.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

Mr. Smith of Missouri, from the Committee on Ways and Means, submitted 
                             the following

                              R E P O R T

                        [To accompany H.R. 529]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Ways and Means, to whom was referred the 
bill (H.R. 529) to extend the customs waters of the United 
States from 12 nautical miles to 24 nautical miles from the 
baselines of the United States, consistent with Presidential 
Proclamation 7219, having considered the same, reports 
favorably thereon with an amendment and recommends that the 
bill as amended do pass.

                                CONTENTS

                                                                   Page
  I. SUMMARY AND BACKGROUND...........................................2
          A. Purpose and Summary.................................     2
          B. Background and Need for Legislation.................     2
          C. Legislative History.................................     3
          D. Designated Hearing..................................     3
 II. EXPLANATION OF THE BILL..........................................3
III. VOTE OF THE COMMITTEE............................................4
 IV. BUDGET EFFECTS OF THE BILL.......................................5
          A. Committee Estimate of Budgetary Effects.............     5
          B. Statement Regarding New Budget Authority and Tax 
              Expenditures Budget Authority......................     5
  V. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE........5
 VI. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE.......6
          A. Committee Oversight Findings and Recommendations....     6
          B. Statement of General Performance Goals and 
              Objectives.........................................     6
          C. Information Relating to Unfunded Mandates...........     6
          D. Congressional Earmarks, Limited Tax Benefits, and 
              Limited Tariff Benefits............................     7
          E. Duplication of Federal Programs.....................     7
VII. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED............7

    The amendment is as follows:
  Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Extending Limits of U.S. Customs 
Waters Act''.

SEC. 2. DEFINITION OF CUSTOMS WATERS.

  (a) Tariff Act of 1930.--Section 401(j) of the Tariff Act of 1930 (19 
U.S.C. 1401(j)) is amended--
          (1) by striking ``means, in the case'' and inserting the 
        following: ``means--
          ``(1) in the case'';
          (2) by striking ``of the coast of the United States'' the 
        first place it appears and inserting ``from the baselines of 
        the United States, determined in accordance with international 
        law,'';
          (3) by striking ``and, in the case'' and inserting the 
        following: ``; and
          ``(2) in the case''; and
          (4) by striking ``the waters within four leagues of the coast 
        of the United States.'' and inserting the following: ``the 
        waters within--
                  ``(A) the territorial sea of the United States, to 
                the limits permitted by international law in accordance 
                with Presidential Proclamation 5928 of December 27, 
                1988; and
                  ``(B) the contiguous zone of the United States, to 
                the limits permitted by international law in accordance 
                with Presidential Proclamation 7219 of September 2, 
                1999.''.
  (b) Anti-Smuggling Act.--Section 401(c) of the Anti-Smuggling Act (19 
U.S.C. 1709(c)) is amended--
          (1) by striking ``means, in the case'' and inserting the 
        following: ``means--
          ``(1) in the case'';
          (2) by striking ``of the coast of the United States'' the 
        first place it appears and inserting ``from the baselines of 
        the United States, determined in accordance with international 
        law,'';
          (3) by striking ``and, in the case'' and inserting the 
        following: ``; and
          ``(2) in the case''; and
          (4) by striking ``the waters within four leagues of the coast 
        of the United States.'' and inserting the following: ``the 
        waters within--
                  ``(A) the territorial sea of the United States, to 
                the limits permitted by international law in accordance 
                with Presidential Proclamation 5928 of December 27, 
                1988; and
                  ``(B) the contiguous zone of the United States, to 
                the limits permitted by international law in accordance 
                with Presidential Proclamation 7219 of September 2, 
                1999.''.
  (c) Effective Date.--The amendments made by this section shall take 
effect on the day after the date of the enactment of this Act.

                       I. SUMMARY AND BACKGROUND


                         A. Purpose and Summary

    H.R. 529, Extending Limits of U.S. Customs Waters Act, as 
ordered reported by the Committee on Ways and Means on November 
30, 2023, amends the Tariff Act of 1930 and the Anti-Smuggling 
Act to extend customs law enforcement authorities to operate up 
to 24 nautical miles off the U.S. coast.

                 B. Background and Need for Legislation

    U.S. Customs and Border Protection (CBP) Air and Marine 
Operation (AMO) was established in 2006 to provide unique, 
cross-domain law enforcement activities between ports of entry, 
in our coastal waters, and within the nation's interior. H.R. 
529 would codify two Presidential Proclamations that change the 
area within which AMO officers may operate off U.S. coasts, 
extending the area from 12 to 24 miles and bringing AMO 
operations into line with those of other law enforcement 
agencies.
    Other agencies, including the U.S. Coast Guard, previously 
received statutory authorization to operate up to 24 miles off 
the U.S. coast. However, AMO's current limitation of generally 
operating only up to 12 nautical miles off the U.S. coast may 
limit the agency's ability to detect and interdict illegal 
narcotics and other illegal shipments. For AMO specifically, 
removal of the 12-nautical-mile limitation would enhance its 
response to sophisticated capabilities of transnational 
criminal organizations, better support its law enforcement 
partners, and increase detection, interdiction, and ultimately, 
prosecution of those conducting illegal smuggling, unsafe 
entry, or other violations of U.S. law.

                         C. Legislative History


Background

    H.R. 529 was introduced on January 25, 2023, by 
Representative Michael Waltz and was referred to the Committee 
on Ways and Means.

Committee Hearing

    On May 25, 2023, the Committee held a hearing entitled 
``Modernizing Customs Policies to Protect American Workers and 
Secure Supply Chains.''
    On September 14, 2023, the Committee held a hearing 
entitled ``Ways and Means Member Day Hearing.''

Committee Action

    The Committee on Ways and Means marked up H.R. 529, the 
``Extending Limits of U.S. Customs Waters Act'' on November 30, 
2023, and ordered the bill, as amended, favorably reported 
(with a quorum being present).

                         D. Designated Hearing

    Pursuant to clause 3(c)(6) of rule XIII, the following 
hearings were used to develop and consider H.R. 1568:
    On May 25, 2023, the Committee held a hearing entitled 
``Modernizing Customs Policies to Protect American Workers and 
Secure Supply Chains.''
    On September 14, 2023, the Committee held a hearing 
entitled ``Ways and Means Member Day Hearing.''

                      II. EXPLANATION OF THE BILL


                              PRESENT LAW

    Section 1401(j) of the Tariff Act of 1930 generally defines 
the term ``customs waters'' as the waters within four leagues 
of the coast of the United States (equivalent to 12 nautical 
miles).

                           REASON FOR CHANGE

    Current law limits AMO's ability to intercept bad actors if 
they are operating more than 12 nautical miles from the U.S. 
coast. H.R. 529 would double AMO's area of operation from 12 
nautical miles to 24 nautical miles off the U.S. coast to 
better enforce U.S. laws and stop illegal activity, including 
human and drug trafficking.
    Currently, despite the intent of Presidential 
Proclamations, various court rulings have made AMO carefully 
weigh legal authority before attempting to help stranded 
migrants or intercept suspicious vessels that pass just beyond 
the 12 nautical mile limit. In 1999, President Clinton issued a 
Presidential Proclamation to allow CBP, the U.S. Coast Guard, 
and other U.S. agencies to travel to the internationally 
recognized 24-mile limit. Congress has since provided legal 
certainty by codifying this ability for other agencies, 
including the U.S. Coast Guard, but has yet to do so for AMO. 
This legislation would allow AMO to travel to the international 
limit to enforce U.S. law more effectively and stop bad actors.

                       EXPLANATION OF PROVISIONS

    Section 1. Short title
    Section 2. Definition of customs waters: Amends the 
statutory definition of U.S. customs waters that applies to 
U.S. Customs and Border Protection's Air and Marine Operations. 
Specifically, this section modifies the definition of ``customs 
waters'' in both the Tariff Act of 1930 and the Anti-Smuggling 
Act. Both statutes currently define ``customs waters'' as 
extending up to four leagues from the coast of the United 
States, which is equivalent to twelve nautical miles. This bill 
would modify the definition of ``customs waters'' in both 
statutes to match the limits outlined in accordance with 
international law and in two Presidential Proclamations, which 
were issued by President Reagan in 1988 and President Clinton 
in 1999. This change would double the area of potential 
operations for AMO by extending the ``customs waters'' from the 
current limit of 12 nautical miles to 24 nautical miles.

                             EFFECTIVE DATE

    The provision is effective the day after the date of 
enactment of this Act.

                       III. VOTE OF THE COMMITTEE

    In compliance with the Rules of the House of 
Representatives, the following statement is made concerning the 
vote of the Committee on Ways and Means during the markup 
consideration of H.R. 529, Extending Limits of U.S. Customs 
Waters Act'' on November 30, 2023.
    H.R. 592 was ordered favorably reported to the House of 
Representatives as amended by a roll call vote of 37 yeas to 0 
nays (with a quorum being present). The vote was as follows:

----------------------------------------------------------------------------------------------------------------
           Representative              Yea     Nay    Present       Representative       Yea     Nay    Present
----------------------------------------------------------------------------------------------------------------
Mr. Smith (MO).....................      X   ......  .........  Mr. Neal.............      X   ......  .........
Mr. Buchanan.......................      X   ......  .........  Mr. Doggett..........      X   ......  .........
Mr. Smith (NE).....................      X   ......  .........  Mr. Thompson.........      X   ......  .........
Mr. Kelly..........................  ......  ......  .........  Mr. Larson...........      X   ......  .........
Mr. Schweikert.....................      X   ......  .........  Mr. Blumenauer.......      X   ......  .........
Mr. LaHood.........................      X   ......  .........  Mr. Pascrell.........      X   ......  .........
Dr. Wenstrup.......................      X   ......  .........  Mr. Davis............  ......  ......  .........
Mr. Arrington......................  ......  ......  .........  Ms. Sanchez..........      X   ......  .........
Dr. Ferguson.......................      X   ......  .........  Mr. Higgins..........      X   ......  .........
Mr. Estes..........................      X   ......  .........  Ms. Sewell...........      X   ......  .........
Mr. Smucker........................      X   ......  .........  Ms. DelBene..........      X   ......  .........
Mr. Hern...........................  ......  ......  .........  Ms. Chu..............      X   ......  .........
Ms. Miller.........................      X   ......  .........  Ms. Moore............      X   ......  .........
Dr. Murphy.........................      X   ......  .........  Mr. Kildee...........      X   ......  .........
Mr. Kustoff........................      X   ......  .........  Mr. Beyer............      X   ......  .........
Mr. Fitzpatrick....................  ......  ......  .........  Mr. Evans............      X   ......  .........
Mr. Steube.........................  ......  ......  .........  Mr. Schneider........      X   ......  .........
Ms. Tenney.........................      X   ......  .........  Mr. Panetta..........      X   ......  .........
Mrs. Fischbach.....................      X   ......  .........
Mr. Moore..........................      X   ......  .........
Mrs. Steel.........................      X   ......  .........
Ms. Van Duyne......................      X   ......  .........
Mr. Feenstra.......................      X   ......  .........
Ms. Malliotakis....................      X   ......  .........
Mr. Carey..........................      X   ......  .........
----------------------------------------------------------------------------------------------------------------

                     IV. BUDGET EFFECTS OF THE BILL


               A. Committee Estimate of Budgetary Effects

    In compliance with clause 3(d) of rule XIII of the Rules of 
the House of Representatives, the following statement is made 
concerning the effects on the budget of the bill, H.R. 529, as 
reported. The estimate prepared by the Congressional Budget 
Office (CBO) is included below.

B. Statement Regarding New Budget Authority and Tax Expenditures Budget 
                               Authority

    In compliance with clause 3(c)(2) of rule XIII of the Rules 
of the House of Representatives, the Committee states that the 
bill involves no new or increased budget authority. The 
Committee states further that the bill involves no new or 
increased tax expenditures.

      V. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE

    In compliance with clause 3(c)(3) of rule XIII of the Rules 
of the House of Representatives, requiring a cost estimate 
prepared by the CBO, the following statement by CBO is 
provided.




    H.R. 529 would amend the definition of customs waters to 
extend the distance from 12 nautical miles to 24 nautical miles 
from the U.S. coastline. That change would conform to the 
distance set by Presidential Proclamation 7219, which extended 
the contiguous zone of the United States--the area within which 
the Coast Guard enforces fiscal, immigration, customs, and 
other laws--to 24 nautical miles from the shore.\1\ However, 
the enforcement authority of Customs and Border Protection 
(CBP) under current law is limited to the statutory definition 
of customs waters; thus, H.R. 529 would expand the agency's 
jurisdiction.
---------------------------------------------------------------------------
    \1\President William J. Clinton, Proclamation 7219, Contiguous Zone 
of the United States, 64 Fed. Reg. 48701 (August 2, 1999), http://
tinyurl.com/2ujkxcr7.
---------------------------------------------------------------------------
    Using information from CBP, CBO expects that the bill would 
increase that agency's seizures of currency, vessels, and other 
assets by a small amount because the new boundary would give 
CBP more time to detect and respond to illegal activity. 
Forfeited assets are recorded in the budget as revenues, 
deposited into the Treasury Forfeiture Fund, and later spent 
without further appropriation. Based on the volume of seizures 
in recent years, CBO estimates that any resulting increase in 
revenues and direct spending would total less than $500,000 
over the 2024-2034 period.
    Under the bill, CBO expects that the average distance of 
CBP's trips would increase because vessels could be intercepted 
farther from shore and thus CBP would need to purchase 
additional fuel for its fleet. Using information about the 
agency's current spending for fuel and the annual average 
number of trips, CBO estimates that implementing H.R. 529 would 
increase CBP's fuel costs by less than $500,000 over the 2024-
2029 period; that spending would be subject to the availability 
of appropriated funds.
    The CBO staff contact for this estimate is Jeremy Crimm. 
The estimate was reviewed by H. Samuel Papenfuss, Deputy 
Director of Budget Analysis.
                                         Phillip L. Swagel,
                             Director, Congressional Budget Office.

     VI. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE


          A. Committee Oversight Findings and Recommendations

    With respect to clause 3(c)(1) of rule XIII of the Rules of 
the House of Representatives, the Committee made findings and 
recommendations that are reflected in this report.

        B. Statement of General Performance Goals and Objectives

    With respect to clause 3(c)(4) of rule XIII of the Rules of 
the House of Representatives, the Committee advises that the 
bill does not authorize funding, so no statement of general 
performance goals and objectives is required.

              C. Information Relating to Unfunded Mandates

    This information is provided in accordance with section 423 
of the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104-
4).
    The Committee has determined that the bill does not contain 
Federal mandates on the private sector. The Committee has 
determined that the bill does not impose a Federal 
intergovernmental mandate on State, local, or tribal 
governments.

  D. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff 
                                Benefits

    With respect to clause 9 of rule XXI of the Rules of the 
House of Representatives, the Committee has carefully reviewed 
the provisions of the bill and states that the provisions of 
the bill do not contain any congressional earmarks, limited tax 
benefits, or limited tariff benefits within the meaning of the 
rule.

                   E. Duplication of Federal Programs

    In compliance with clause 3(c)(5) of rule XIII of the Rules 
of the House of Representatives, the Committee states that no 
provision of the bill establishes or reauthorizes: (1) a 
program of the Federal Government known to be duplicative of 
another Federal program; (2) a program included in any report 
from the Government Accountability Office to Congress pursuant 
to section 21 of Public Law 111-139; or (3) a program related 
to a program identified in the most recent Catalog of Federal 
Domestic Assistance, published pursuant to the Federal Program 
Information Act (Pub. L. No. 95-220, as amended by Pub. L. No. 
98-169).

       VII. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

    In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows.

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, and existing law in which no 
change is proposed is shown in roman):

                           TARIFF ACT OF 1930




           *       *       *       *       *       *       *
                  TITLE IV--ADMINISTRATIVE PROVISIONS

      PART I--DEFINITIONS AND NATIONAL CUSTOMS AUTOMATION PROGRAM


                         Subpart A--Definitions


SEC. 401. MISCELLANEOUS.

  When used in this title or in Part I of Title III--
  (a) Vessel.--The word ``vessel'' includes every description 
of water craft or other contrivance used, or capable of being 
used, as a means of transportation in water, but does not 
include aircraft.
  (b) Vehicle.--The word ``vehicle'' includes every description 
of carriage or other contrivance used, or capable of being 
used, as a means of transportation on land, but does not 
include aircraft.
  (c) Merchandise.--The word ``merchandise'' means goods, 
wares, and chattels of every description and includes 
merchandise the importation of which is prohibited, and 
monetary instruments as defined in section 5312 of title 31, 
United States Code.
  (d) Person.--The word ``person'' includes partnerships, 
associations, and corporations.
  (e) Master.--The word ``master'' means the person having the 
command of the vessel.
  (f) Day.--The word ``day'' means the time from eight o'clock 
antemeridian to five o'clock postmeridian.
  (g) Night.--The word ``night'' means the time from five 
o'clock postmeridian to eight o'clock antemeridian.
  (h) United States.--The term ``United States'' includes all 
Territories and possessions of the United States, except the 
Philippine Islands, the Virgin Islands, American Samoa, Wake 
Island, Midway Islands, Kingman Reef, Johnston Island, and the 
island of Guam.
  (i) Officer of the Customs: Customs Officer.--The terms 
``officer of the customs'' and ``customs officer'' mean any 
officer of the Bureau of Customs of the Treasury Department 
(also hereinafter referred to as the ``Customs Service'') or 
any commissioned, warrant, or petty officer of the Coast Guard, 
or any agent or other person, including foreign law enforcement 
officers, authorized by law or designated by the Secretary of 
the Treasury to perform any duties of an officer of the Customs 
Service.
  (j) Customs Waters.--The term ``customs waters'' [means, in 
the case] means--
          (1) in the case  of a foreign vessel subject to a 
        treaty or other arrangement between a foreign 
        government and the United States enabling or permitting 
        the authorities of the United States to board, examine, 
        search, seize, or otherwise to enforce upon such vessel 
        upon the high seas the laws of the United States, the 
        waters within such distance [of the coast of the United 
        States] from the baselines of the United States, 
        determined in accordance with international law, as the 
        said authorities are or may be so enabled or permitted 
        by such treaty or arrangement [and, in the case] ; and
          (2) in the case  of every other vessel, [the waters 
        within four leagues of the coast of the United States.] 
        the waters within--
                  (A) the territorial sea of the United States, 
                to the limits permitted by international law in 
                accordance with Presidential Proclamation 5928 
                of December 27, 1988; and 
                  (B) the contiguous zone of the United States, 
                to the limits permitted by international law in 
                accordance with Presidential Proclamation 7219 
                of September 2, 1999. 
  (k) The term ``hovering vessel'' means--
          (1) any vessel which is found or kept off the coast 
        of the United States within or without the customs 
        waters, if, from the history, conduct, character, or 
        location of the vessel, it is reasonable to believe 
        that such vessel is being used or may be used to 
        introduce or promote or facilitate the introduction or 
        attempted introduction of merchandise into the United 
        States in violation of the laws of the United States; 
        and
          (2) any vessel which has visited a vessel described 
        in paragraph (1).
  (l) Secretary.--The term ``Secretary'' means the Secretary of 
the Treasury or his delegate.
  (m) Controlled Substance.--The term ``controlled substance'' 
has the meaning given that term in section 102(6) of the 
Controlled Substances Act (21 U.S.C. 802(6)). For purposes of 
this Act, a controlled substance shall be treated as 
merchandise the importation of which into the United States is 
prohibited, unless the importation is authorized under--
          (1) an appropriate license or permit; or
          (2) the Controlled Substances Import and Export Act.
  (n) The term ``electronic transmission'' means the transfer 
of data or information through an authorized electronic data 
interchange system consisting of, but not limited to, computer 
modems and computer networks.
  (o) The term ``electronic entry'' means the electronic 
transmission of the Customs Service of--
          (1) entry information required for the entry of 
        merchandise, and
          (2) entry summary information required for the 
        classification and appraisement of the merchandise, the 
        verification of statistical information, and the 
        determination of compliance with applicable law.
  (p) The term ``electronic data interchange system'' means any 
established mechanism approved by the Commissioner of Customs 
through which information can be transferred electronically.
  (q) The term ``National Customs Automation Program'' means 
the program established under section 411.
  (r) The term ``import activity summary statement'' refers to 
data or information transmitted electronically to the Customs 
Service, in accordance with such regulations as the Secretary 
prescribes, at the end of a specified period of time which 
enables the Customs Service to assess properly the duties, 
taxes and fees on merchandise imported during that period, 
collect accurate statistics and determine whether any other 
applicable requirement of law (other than a requirement 
relating to release from customs custody) is met.
  (s) The term ``reconciliation'' means an electronic process, 
initiated at the request of an importer, under which the 
elements of an entry (other than those elements related to the 
admissibility of the merchandise) that are undetermined at the 
time the importer files or transmits the documentation or 
information required by section 484(a)(1)(B), or the import 
activity summary statement, are provided to the Customs Service 
at a later time. A reconciliation is treated as an entry for 
purposes of liquidation, reliquidation, recordkeeping, and 
protest.
  (t) Reconfigured Entry.--The term ``reconfigured entry'' 
means an entry filed on an import activity summary statement 
which substitutes for all or part of 1 or more entries filed 
under section 484(a)(1)(A) or filed on a reconciliation entry 
that aggregates the entry elements to be reconciled under 
section 484(b) for purposes of liquidation, reliquidation, or 
protest.

           *       *       *       *       *       *       *

                              ----------                              


                 SECTION 401 OF THE ANTI-SMUGGLING ACT


  Section 401. When used in this Act:
  (a) The term ``United States'', when used in a geographical 
sense, includes all Territories and possessions of the United 
States, except the Virgin Islands, the Canal Zone, American 
Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston 
Island, and the island of Guam.
  (b) The term ``officer of the customs'' means any officer of 
the Customs Service or any commissioned, warrant, or petty 
officer of the Coast Guard, or agent or other person authorized 
by law or by the Secretary of the Treasury, or appointed in 
writing by a collector, to perform the duties of an officer of 
the Customs Service.
  (c) The term ``customs waters'' [means, in the case]means--
          (1) of a foreign vessel subject to a treaty or other 
        arrangement between a foreign government and the United 
        States enabling or permitting the authorities of the 
        United States to board, examine, search, seize, or 
        otherwise to enforce upon such vessel upon the high 
        seas the laws of the United States, the waters within 
        such distance [of the coast of the United States] from 
        the baselines of the United States, determined in 
        accordance with international law, as the said 
        authorities are or may be so enabled or permitted by 
        such treaty or arrangement [and, in the case]; and
          (2) in the case of every other vessel, [the waters 
        within four leagues of the coast of the United States.] 
        the waters within--
                  (A) the territorial sea of the United States, 
                to the limits permitted by international law in 
                accordance with Presidential Proclamation 5928 
                of December 27, 1988; and
                  (B) the contiguous zone of the United States, 
                to the limits permitted by international law in 
                accordance with Presidential Proclamation 7219 
                of September 2, 1999.
  (d) The term ``hovering vessel'' means any vessel which is 
found or kept off the coast of the United States within or 
without the customs waters, if, from the history, conduct, 
character, or location of the vessel, it is reasonable to 
believe that such vessel is being used or may be used to 
introduce or promote or facilitate the introduction or 
attempted introduction of merchandise into the United States in 
violation of the laws respecting the revenue.