This study considers whether violations of foreign export duty requirements for live wildlife shipments can be prosecuted under United States law. The next section introduces the Lacey Act, which offers a potent enforcement tool against wildlife trafficking and related offenses. The study then considers whether and how export duty fraud violates the Lacey Act and the possible penalties that apply to such violations. Finally, it uses the Philippines as a case study to illustrate the utility of exporting country laws for Lacey Act prosecution of these cases.
Elzerman, Audrey, "Evasion of Foreign Taxes for Wildlife Exports as a Violation of the Lacey Act" (2017). Sea Grant Law Fellow Publications. 71.