ACAMS Today Magazine (March-May 2011) Vol. 10 No. 2 | Page 65

REGULATORY INITIATIVES Combating trade-based money laundering through global partnerships H omeland Security Investigations (HSI), the investigative arm of U.S. Immigration and Customs Enforcement, has been a leader in the pursuit of trade-based money laundering investigations. Due to its unique authority and access to both trade and financial data, HSI is strategically positioned to combat criminal organizations exploiting vulnerabilities in the global trade and financial systems. What is trade-based money laundering? Trade-Based Money Laundering (TBML) is a type of money laundering where criminals use the international trade system to disguise illicit proceeds by altering customs and banking paperwork, making it appear as legitimate. Unfortunately, vulnerabilities in the international trade system provide numerous opportunities for exploitation. Some criminals simply depend on the sheer volume of international trade to hide their crimes. Others rely upon the complexity of foreign exchange transactions and diverse financing instruments to conceal their fraudulent activity. Many traditional customs fraud methods such as false-invoicing, over-invoicing and underinvoicing commodities are often used to move value around the world. To further increase the value of their illicit funds, criminals often layer various schemes. Black Market Peso Exchange One well-known example of TBML, used extensively by Colombian drug cartels to repatriate drug proceeds, is commonly referred to as the Black Market Peso Exchange (BMPE). BMPE operates as an underground financial exchange system used to evade record keeping requirements mandated by the Bank Secrecy Act (BSA) in the U.S., as well as to evade Colombian bank reporting requirements, customs duties, sales tax and income tax. The overall scheme involves the purchase of U.S. export goods destined for Colombia with proceeds from the sales of illegal drugs. The following scenario demonstrates how a Colombian cartel could use BMPE to launder illicit funds. A Colombian cartel sells cocaine in the U.S. and receives illicit U.S. dollars. The cartel then contacts a Colombian peso broker to launder their money. The peso broker arranges to have the illicit proceeds picked up from the cartel and placed into U.S. financial institutions, often by structuring deposits into various bank accounts. Next, the peso broker finds Colombian importers who want to import U.S. goods, and U.S. exporters who will export goods to Colombia. Once these relationships are established, the peso broker uses the illicit proceeds already embedded in the U.S. banking systems to pay the U.S. exporters for the shipments to Colombia. Therefore, the illicit proceeds never leave the U.S. The peso broker then directs the exporter to ship his goods to a specified Colombian importer. The Colombian importer receives the goods and then pays the Colombian peso broker in pesos for the shipment. The peso broker then returns the clean pesos to the