Why do smugglers sometimes declare a falsely low value for cultural objects at customs?

Smugglers often declare a falsely low value for cultural objects at customs to facilitate the illegal transport of these items while minimizing scrutiny and potential financial costs. By underreporting the value, they aim to avoid the attention of customs officials who might otherwise investigate the legitimacy of the export or the object's provenance.

This practice is a component of art fraud, as it allows smugglers to move goods out of countries—particularly developing nations—where the true cultural or monetary value of the work may be poorly understood by local authorities. Once successfully smuggled, these objects are often offered for sale elsewhere at significantly higher prices. This illicit activity undermines the sovereignty of the originating state and contributes to the loss of national heritage, as these items are frequently laundered into the legitimate art market to be sold to private collectors or institutions.12