Title Xiv: Offenses Penalties

TITLE XIV
OFFENSES
&
PENALTIES
CHAPTER 1: CRIMES AND OTHER PENALTIES
Piolo T. Dalangin
BSCA 3102
SECTION NUMBER
AND TITLE OFFENSES PENALTIES
No surcharge shall be imposed
when the discrepancy in duty is
SECTION 1400.
MISDECLARATION, less than ten percent (10%).
Misdeclaration,
MISCLASSIFICATION,
Misclassification, UNDERVALUATION, IN GOODS A surcharge equivalent to two
Undervaluation, in DECLARATION hundred fifty percent (250%) of
Goods the duty and tax due.
Declaration
A surcharge shall be imposed
equivalent to five hundred
percent (500%) of the duty and
tax due and the goods shall be
subject to seizure
Imprisonment of not less than

thirty (30) days and one (1) day
SECTION 1401. but not more than six (6)
UNLAWFUL IMPORTATION OR
Unlawful Importation months, or a fine of not less
EXPORTATION.
or Exportation. than twenty-five thousand pesos
(P25,000.00) but not more than
seventy-five thousand pesos
(P75,000.00), or both, if the
appraised value of the goods
unlawfully imported, to be
determined in the manner
prescribed under this Act,
including duties and taxes, of
the goods unlawfully imported
does not exceed two hundred
fifty thousand pesos
(P250,000.00).
) Imprisonment of not less than

six (6) months and one (1) day
but not more than one (1) year,
or a fine of not less than
seventy-five thousand pesos
one hundred fifty thousand pesos
(P150,000.00), or both, if the
including duties and taxes,
exceeds two hundred fifty
thousand pesos (P250,000.00) but
not more than five hundred
thousand pesos (P500,000.00);

one (1) year and one (1) day but
not more than three (3) years or
a fine of not less than one
SECTION NUMBER
hundred fifty thousand pesos
three hundred thousand pesos
(P300,000.00) or both, if the
determined in the manner prescribed
under this Act, including duties
and taxes, exceeds five hundred
not more than one million pesos (P
1,000,000.00);

three (3) years and one (1) day
but not more than six (6) years,
or a fine of not less than three
hundred thousand pesos
one million five hundred
thousand pesos (P 1,500,000.00),
or both, if the appraised value
of the goods unlawfully
imported, to be determined in
the manner prescribed under this
Act, including duties and taxes,
exceeds one million pesos
(P1,000,000.00) but not more
than five million pesos
(P5,000,000.00);

six (6) years and one (1) day
but not more than twelve (12)
years, or a fine of not less
than one million five hundred
thousand pesos (P 1,500,000.00)
but not more than fifteen
million pesos (P15,000,000.00),
or both, if the appraised value
of the goods unlawfully
imported, to be determined in
the manner prescribed under this
Act, including duties and taxes,
exceeds five million pesos
(P5,000,000.00) but not more
than fifty million pesos
(P50,000,000.00);

twelve (12) years and one (1)
day but not more than twenty
(20) years, or a fine of not
less than fifteen million pesos
(P15,000,000.00) but not more
SECTION NUMBER
hthan fifty million pesos
(P50,000,000.00), or both, if the
determined in the manner prescribed
under this Act, including duties
and taxes, exceeds fifty million
pesos (P50,000,000.00) but not more
than two hundred million pesos
(P200,000,000.00);
If the appraised value of the

goods unlawfully imported to be
exceeds two hundred million
pesos (P200,000,000.00) or if
the aggregate amount of the
which are the subject of
unlawful importation committed
in more than one instance,
exceeds two hundred million
pesos (P200,000,000.00), the
same shall be deemed as a
heinous crime and shall be
punishable with a penalty of
reclusion perpetua and a fine of
not less than fifty million
pesos (P50,000,000.00); and
The penalty of prision mayor

shall be imposed when the crime
of serious physical injuries
shall have been committed, and
the penalty of reclusion
perpetua shall be imposed when
the crime of homicide shall have
been committed by reason or on
the occasion of the unlawful
importation
SECTION 1402. The District Collector shall

FAILURE OR REFUSAL OF PARTY assess a surcharge of twenty
Failure or Refusal of
TO GIVE EVIDENCE OR SUBMIT percent (20%) on the dutiable
Party to Give DOCUMENTS FOR value of the goods which is the
Evidence or Submit ASSESSMENT. – subject of the importation
Documents for
Assessment. –
SECTION NUMBER
SECTION 1403.
Be punished in accordance with
Other Fraudulent OTHER FRAUDULENT PRACTICES the penalties prescribed in
Practices Against AGAINST CUSTOMS REVENUE Section 1401 of this CMTA.
Customs Revenue
SECTION 1404. Goods shall be seized and the

FAILURE TO DECLARE BAGGAGE. person may obtain release of
Failure to Declare – such goods, if not imported
Baggage. contrary to any law, upon
payment of a surcharge
equivalent to thirty percent
(30%) of the landed cost of such
goods, in addition to all
duties, taxes and other charges
due.
SECTION 1405.
Vessel, Seacraft, Liable for a fine of not less
VESSEL, SEACRAFT, OR
than one hundred thousand pesos
or Aircraft AIRCRAFT DEPARTING BEFORE
UNDERGOING CUSTOMS
Departing Before FORMALITIES.
(P300,000.00)
Undergoing Customs
Formalities.
The owner or operator of such

SECTION 1406.
vessel or aircraft shall he
Obstruction to OBSTRUCTION TO BOARDING
liable for a fine of not less
OFFICER
Boarding Officer than one hundred thousand pesos
(100,000.00) but not more than
(P300,000.00)
SECTION 1407. The owner or operator of such

vessel or aircraft shall he
Unlawful Boarding UNLAWFUL BOARDING OR liable for a fine of not less
or Leaving of LEAVING OF VESSEL OR than one hundred thousand pesos
AIRCRAFT. (100,000.00) but not more than
Vessel or
Aircraft. (P300,000.00)
The owner, operator, or agent of

SECTION 1408. such vessel or aircraft shall he
Unloading of Cargo UNLOADING OF CARGO BEFORE liable for a fine of not less
ARRIVAL AT PORT OF ENTRY. five hundred thousand pesos
Before Arrival at (P500,000.00) but not more than
Port of Entry. two million pesos
(P2,000,000.00):
SECTION NUMBER
The owner or operator of any
SECTION 1409. vessel or aircraft from which
Unloading of Cargo UNLOADING OF CARGO AT
cargo is discharged upon arrival
in the Philippines at a time or
at Improper Time IMPROPER TIME OR PLACE
place other than that designated
AFTER ARRIVAL. –
or Place After by the District Collector, shall
Arrival. be fined not less one hundred
not more than three hundred
thousand pesos (P300,000.00):
Provided, That no fine shall
accrue upon satisfactory proof
to the proper District Collector
that the unloading was rendered
necessary by stress of weather,
accident or other necessity

vessel or aircraft shall be
Failure to Exhibit FAILURE TO EXHIBIT OR
or Deposit DEPOSIT DOCUMENTS. –
than one hundred thousand pesos
Documents. (P100.000.00) but not more than
(P300,000.00)

SECTION 1411. a vessel or aircraft arriving at
Bringing of BRINGING OF UNMANIFESTED
a port in the Philippines
bearing cargo consisting of
Unmanifested Arms, ARMS, EXPLOSIVES OR WAR
firearms, gunpowder, cartridges,
EQUIPMENT.
Explosives or War dynamite or any other
Equipment. explosives, munitions or
equipment of war not contained
in the manifest of the vessel or
aircraft, or which are concealed
on board, shall be liable for a
fine of not less than five
hundred thousand pesos
one million pesos
(P1,000,000.00)
SECTION 1412. Owner, operator, or agent of the

vessel or aircraft liable for a
Failure to Supply FAILURE TO SUPPLY ADVANCE fine of not less than one
Advance and AND REQUISITE MANIFESTS hundred thousand pesos
Requisite (P100,000.00) but not more than
Manifests (P300,000.00)
SECTION NUMBER
SECTION 1413. Its agent shall be liable for a

DISAPPEARANCE OF MANIFESTED fine of not less than one
Disappearance of GOODS. hundred thousand pesos
Manifested Goods. (P100,000.00) but not more than
(P300,000.00) unless the
disappearance of the package or
the goods in question was not
due to the negligence of the
master of the vessel or pilotin-
command of an aircraft, and is
explained to the satisfaction of
the District Collector

a vessel or aircraft shall be
liable for the payment of the
same fine when a package or
goods listed in the manifest
does not tally materially in
character or otherwise with the
description thereof in the
manifest
SECTION 1414. The owner, employee, operator or

agent of the importing vessel or
Discrepancy DISCREPANCY BETWEEN ACTUAL
aircraft shall be liable for a
AND DECLARED WEIGHT OF
Between Actual and MANIFESTED
fine of not more than twenty
percent (20%) of the value of
Declared Weight of GOODS
the package or goods in respect
Manifested to which the deficiency exists
Goods
SECTION 1415. The owner, operator or agent of

the vessel or aircraft shall be
Discrepancy With DISCREPANCY WITH THE liable for a fine of not less
the Master's or MASTER'S OR PILOT'S-IN- than one hundred thousand pesos
COMMAND REPORT (P100,000.00) but not more than
Pilot's-in-Command
Report (P300,000.00)

SECTION 1416. six (6) months and one (1) day
Failure to Report but not more than one (1) year
FAILURE TO REPORT FRAUD and shall be liable for a fine
Fraud. of not less than one hundred
thousand pesos (P300,000.00).
SECTION NUMBER

False Statement of liable for a fine of not less
FALSE STATEMENT OF VESSEL'S
Vessel's or OR AIRCRAFT'S DESTINATION. than one hundred thousand pesos
Aircraft's (P100,000.00) but not more than
Destination. (P300,000.00)

SECTION 1418. six (6) months and one (1) day
AFFIXING SEALS but not more than one (1) year,
Affixing Seals. and shall be liable for a fine
of not less than one hundred

SECTION 1419. the vessel or aircraft shall be
Breaking of Seal
BREAKING OF SEAL PLACED BY than one hundred thousand pesos
Placed by Customs CUSTOMS OFFICERS. (P100,000.00) but not more than
Officers. three hundred thousand pesos
(P300,000.00) for each broken or
destroyed seal

Breaking of Lock BREAKING OF LOCK OR liable for a fine of not less
or Fastening FASTENING PLACED BY CUSTOMS than one hundred thousand pesos
OFFICERS. (P100,000.00) but not more than
Placed by Customs
Officers. (P300,000.00)
The owner or operator of such

SECTION 1421.
Removal, Breakage, REMOVAL, BREAKAGE, AND liable for a fine of not less
and Alteration of ALTERATION OF MARKS than one hundred thousand pesos
Marks three hundred thousand pesos
(P300,000.00)
SECTION 1422. Any person who causes the

unauthorized withdrawal of
Unauthorized imported goods stored from a CBW
UNAUTHORIZED WITHDRAWAL OF
Withdrawal of IMPORTED GOODS FROM BONDED
shall be liable for payment of a
surcharge of fifty percent (50%)
Imported Goods WAREHOUSE.
of duties, taxes, customs fees,
from Bonded and charges, found to be due and
Warehouse. unpaid.
SECTION NUMBER
If the delinquency lasts for
more than one (1) year, the
surcharge shall be increased by
twenty-five percent (25%) of the
unpaid duties and taxes annually
SECTION 1423. Imprisonment of not less than

six (6) months and one (1) day
Removing or REMOVING OR REPACKING GOODS but not more than one (1) year,
Repacking Goods in IN WAREHOUSE and shall be liable for a fine
of not less than one hundred
Warehouse
SECTION 1424.
Removing Goods REMOVING GOODS FROM CUSTOMS Penalties provided in Section
from Customs CUSTODY 1401 hereof
Custody
For failure to pay the duties,

SECTION 1425. taxes and other charges of an
assessment within fifteen (15)
Failure to Pay FAILURE TO PAY DUTIES,
TAXES AND OTHER CHARGES. days from the date of final
Duties, Taxes and assessment, a surcharge of ten
Other Charges. percent (10%) of the total
assessed amount or balance
thereon shall be added and
collected, which surcharge shall
be increased to twenty-five
percent (25%) if the delinquency
lasts for more than one (1) year
District Collector, subject to

the approval of the
SECTION 1426. Commissioner, may accept in
BREACH OF SECURITY. satisfaction thereof a smaller
Breach of stun than that mentioned in the
Security. penalty clause of the security,
but in no case less than the
amount necessary to indemnify
the government for the damage
occasioned by such breach
SECTION NUMBER

Failure to Keep FAILURE TO KEEP IMPORTATION but not more than six (6) years
Importation RECORDS AND FULL ACCESS TO and/or a fine of one million
CUSTOMS pesos (P1,000,000.00)
Records and Full
OFFICERS.
Access to Customs
Officers.

Concealment or CONCEALMENT OR DESTRUCTION but not more than six (6) years
Destruction of OF EVIDENCE OF FRAUD and a fine of not less than
three hundred thousand
Evidence of Fraud
(P300,000) but not more than
one million pesos
(P1,000,000.00)
SECTION 1429.
Other offenses FOR ANCHORING AT ANY a fine of not less than five
DOCK, PIER, WHARF, QUAY, hundred thousand pesos
OR BULKHEAD OTHER THAN A (P500,000.00) but not more than one
PORT OF ENTRY million pesos (P1,000,000.00)
for overseas vessels;
FOR DUMPING OF GARBAGE a fine of not less than one

OR SLOPS OVER THE SIDES million pesos (P1,000,000.00) but
OF THE VESSEL WITHIN not more than ten million pesos
THREE (3) MILES FROM THE (P10,000,000.00);
NEAREST COASTLINE
FOR DUMPING OR CAUSING a fine of not less than one

TO SPREAD CRUDE OIL, million pesos (P1,000,000.00)
KEROSENE, OR GASOLINE IN but not more
THE BAY OR AT THE PIERS than ten million pesos (P
WITHIN THREE (3) MILES FROM 10,000,000.00) for each offense;
THE NEAREST COASTLINE,
FOR LOADING GASOLINE OR a fine of not less than five

ANY OTHER PETROLEUM hundred thousand pesos
PRODUCTS AT A PLACE (P500,000.00) but not more than one
OTHER million pesos (P1,000,000.00) for
THAN THAT DESIGNATED, BY each offense;
THE REGULATIONS
FOR CAUSING THE EMISSION a fine of not less than one

AND SPREAD OF HARMFUL million pesos (P1,000,000.00)
GAS, FUMES AND but not more than ten million pesos
CHEMICALS, (P10,000,000.00) for each offense;
SECTION NUMBER
FOR TRANSPORTING
HAZARDOUS WASTE, Forfeiture of the vessel in
RADIOACTIVE WASTE AND favor of the government
OTHER TOXIC SUBSTANCES
AS PROVIDED UNDER THE
BASEL CONVENTION AND
REPUBLIC ACT NO. 6969,
OTHERWISE KNOWN AS THE
"TOXIC SUBSTANCES AND
HAZARDOUS AND NUCLEAR
WASTES CONTROL ACT OF
1990"
SECTION 1430.
VIOLATIONS OF THIS ACT AND Imprisonment of not less than
Violations of this RULES AND REGULATIONS IN thirty (30) days and one (1) day
Act and Rules and GENERAL but not more than one (1) year,
or be liable for a fine of not
Regulations in less than one hundred thousand
General pesos (P100,000.00) but not more
than three hundred thousand
pesos (P300,000.00), or both.

Title Xiv: Offenses Penalties

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TITLE XIV

Imprisonment of not less than

) Imprisonment of not less than

Imprisonment of not less than

Imprisonment of not less than

Imprisonment of not less than

Imprisonment of not less than

If the appraised value of the

The penalty of prision mayor

SECTION 1402. The District Collector shall

SECTION 1404. Goods shall be seized and the

The owner or operator of such

SECTION 1407. The owner or operator of such

The owner, operator, or agent of

SECTION 1410. The owner or operator of such

The owner, operator, or agent of

SECTION 1412. Owner, operator, or agent of the

SECTION 1413. Its agent shall be liable for a

The owner, operator, or agent of

SECTION 1414. The owner, employee, operator or

SECTION 1415. The owner, operator or agent of

Imprisonment of not less than

SECTION 1417. The owner or operator of such

Imprisonment of not less than

The owner, operator, or agent of

SECTION 1420. The owner or operator of such

The owner or operator of such

SECTION 1422. Any person who causes the

SECTION 1423. Imprisonment of not less than

For failure to pay the duties,

District Collector, subject to

SECTION 1427. Imprisonment of not less than

SECTION 1428. Imprisonment of not less than

FOR DUMPING OF GARBAGE a fine of not less than one

FOR DUMPING OR CAUSING a fine of not less than one

FOR LOADING GASOLINE OR a fine of not less than five

FOR CAUSING THE EMISSION a fine of not less than one

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