Luxury Goods

High-value tangible assets such as exclusive vehicles, yachts, private jets, and high-end watches, noted for craftsmanship, brand reputation, and potential appreciation in value. Often used for personal or corporate needs and traded through dealerships, auction houses, or private sales.

[
Code
IN0053
]
[
Name
Luxury Goods
]
[
Version
1.0
]
[
Category
Commodities & High-Value Tangible Assets
]
[
Created
2025-02-04
]
[
Modified
2025-04-02
]

Related Techniques

T0006
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  • Criminals transfer high-value items (e.g., luxury watches, vehicles) to officials or gatekeepers as covert bribes, bypassing typical financial transaction records.
  • Recipients can then resell or otherwise monetize these goods privately, minimizing transparent payment trails and making it harder to detect the illegal inducement.
  • High-end items such as exclusive vehicles, yachts, or private jets are purchased with illicit funds under the guise of legitimate luxury acquisitions.
  • Private resales and international transfers allow criminals to obscure the origin of assets by introducing multiple ownership changes.
  • The substantial asset value and brand prestige reduce immediate suspicion, aiding in layering and ultimately integrating illegal funds.
  • High-value items (e.g., yachts, private jets, luxury vehicles) can be registered under offshore companies or nominees, concealing the real individual’s involvement.
  • Transferring ownership among multiple shell entities further obfuscates the asset trail.
  • Such items are used to store illicit value while maintaining distance between the criminal and the asset’s official paperwork.
T0013.006
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  • Daigou shoppers acquire high-value items (e.g., designer handbags, exclusive electronics) abroad using illicit funds.
  • Reselling these items locally transforms illegal proceeds into legitimate-appearing commercial revenue, circumventing capital controls and standard AML checks.
  • Shell companies in FTZs over- or under-invoice luxury items (e.g., high-end watches, designer products), making illicit funds appear as legitimate trade proceeds.
  • Minimal customs and transaction disclosure requirements allow repetitive cross-border shipments at manipulated values, layering illicit money through multiple jurisdictions.
  • Opaque ownership structures within these zones obscure the true owners of high-value merchandise, thwarting AML investigations.
  • High-end items (e.g., watches, cars, yachts) can have valuations manipulated through fictitious invoices or staged private sales.
  • Criminals artificially raise or lower reported prices, disguising illicit proceeds as legitimate gains or concealing true wealth.
T0051
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  • Corrupt officials purchase expensive items, such as high-end watches, yachts, or premium vehicles, with illicit funds, converting ill-gotten gains into physical assets that can be easily resold or transferred.
  • These goods can be discreetly moved across jurisdictions, circumventing standard banking channels and reducing the likelihood of detection.
  • Traffickers purchase high-end vehicles, watches, or other upscale items using illicit cash or through seemingly legitimate front business transactions.
  • These items hold significant value and can be resold or transported, providing traffickers with the flexibility to move, store, or conceal illicit proceeds.
  • Labeling expensive purchases as business expenses or ordinary personal acquisitions helps traffickers mask the true origin of funds derived from forced labor or sexual exploitation.
  • Criminals re-register or transfer high-value assets like yachts and aircraft among multiple front companies.
  • Rapid changes in official ownership records mask the real controlling party.
  • Secrecy-friendly jurisdictions lacking strong beneficial ownership disclosure requirements facilitate these repeated transfers, thwarting investigations.
  • Items like yachts or private aircraft can be titled under a trust entity, obscuring the real owner’s identity.
  • Frequent changes to trust beneficiaries or signatories impede authorities’ ability to link these luxury assets to the underlying controller.
  • Secrecy-friendly jurisdictions further shield registration details, allowing criminals to maintain and transfer these high-value assets without transparent ownership records.
  • Exclusive vehicles or other high-end assets can be auctioned in private or lightly regulated settings.
  • Criminals collude on inflated bids or contrived sales to generate credible yet fraudulent documentation of legitimate income.
  • The anonymity or limited disclosure at such auctions thwarts transparency and conceals beneficial ownership.
  • Criminals use proceeds from carbon credit scams to acquire high-value luxury assets (e.g., vehicles, watches), integrating illicit funds into tangible property.
  • These goods can be purchased through shell companies in jurisdictions with minimal reporting requirements, further obscuring the money trail.
  • High-value assets are easily resold or transferred, making them an attractive conduit for converting and hiding criminal proceeds.
  • High-end watches, automobiles, and similar luxury items are stored in duty-free zones under nominal or corporate ownership, concealing the true beneficiaries.
  • The lack of public documentation in these storage facilities prevents authorities from easily identifying suspicious asset flows.
  • Criminals can transfer ownership through private sales with minimal oversight, disguising the movement and layering of illicit proceeds.