Article 129p. 129

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

without authority from a proper customs officer, the

owner, operator, or agent of such vessel or aircraft shall be

liable for a fine of not less five hundred thousand pesos

(P500,000.00) but not more than two million pesos

(P2,000,000.00): 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: Provided, however, That the

fine imposed herein shall be without prejudice to the

application of fines or penalties provided under Section

1401 of this Act.

SECTION 1409. Unloading of Cargo at Improper

Time or Place After Arrival. — The owner or operator of

any vessel or aircraft from which cargo is discharged

upon arrival in the Philippines at a time or place other

than that designated by the District Collector, shall be

fined not less one hundred thousand pesos (P100,000.00)

but

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.

SECTION

1410.

Failure

to

Exhibit

or

Deposit

Documents.

—

When

the

master

of

a

vessel

or

pilot-in-command of an aircraft engaged in foreign trade

fails to submit to the District Collector at the time of entry

of the vessel or aircraft the register or other documents in

lieu

thereof,

together with the clearance and other

documents granted by the customs officers to the vessel

or aircraft at the last foreign port of departure, or fails to

exhibit any certificate or other documents required to be

then exhibited, the owner or operator of such vessel or

aircraft shall be liable for a fine of not less than one

hundred thousand pesos (P100,000.00) but not more

than three hundred thousand pesos (P300,000.00).

SECTION

1411.

Bringing

of

Unmanifested

Arms,

Explosives or War Equipment. — The owner, operator, or

agent of a vessel or aircraft arriving at a port in the

Philippines

bearing

cargo

consisting

of

firearms,

gunpowder, cartridges, dynamite or any other 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 (P500,000.00) but not more

than one million pesos (P1,000,000.00).

SECTION

1412.

Failure

to

Supply

Advance

and

Requisite Manifests. — Failure to transmit the electronic

manifest within the required time as may be prescribed

by the Bureau, prior to arrival of the carrying vessel or

aircraft at the port of entry shall make the owner,

operator, or agent of the vessel or aircraft liable for a fine

of

not

less

than

one

hundred

thousand

pesos

(P100,000.00) but not more than three hundred thousand

pesos (P300,000.00).

If the transit time from port of origin to port of entry

is

at

least

seventy-two

(72)

hours,

the

shipping

or

forwarding agent of the carrier or the vessel who fails to

submit the manifest at least twenty-four (24) hours before

entry shall likewise be liable for a fine of not less than one

hundred thousand pesos (P100,000.00) but not more

than three hundred thousand pesos (P300,000.00).

SECTION 1413. Disappearance of Manifested Goods.

—

When

any

package

or goods mentioned in the

manifest meant to be unloaded at the port of destination

is not unloaded upon the arrival of the vessel or aircraft,

its agent shall be liable for a fine of not less than one

hundred thousand pesos (P100,000.00) but not more

than three hundred thousand pesos (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 pilot-in-command of an aircraft, and is

explained to the satisfaction of the District Collector.

The owner, operator, or agent of 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. Discrepancy between Actual and

Declared Weight of Manifested Goods. — If the gross

weight of goods or package described in the manifest or

bill of lading exceeds the declared weight by more than

ten percent (10%), and such discrepancy was due to the

negligence

of

the

master

or

pilot-in-command, the

owner, employee, operator or agent of the importing

vessel or aircraft shall be liable for a fine of not more than

twenty percent (20%) of the value of the package or

goods in respect to which the deficiency exists.

SECTION 1415. Discrepancy with the Master's or

Pilot's-in-Command Report. — When a vessel or aircraft

arriving from a foreign port is compelled by necessity to

unload in another port other than the port of entry and

permission is granted by the District Collector for the

unloading of the vessel or aircraft or the delivery of any

part of the cargo and it shall be found that there is

discrepancy between the cargo unloaded and the report

of

the

master

or

the

pilot-in-command

and

such

discrepancy is not satisfactorily explained, the owner,

operator or agent of the vessel or aircraft shall be liable for

a fine of not less than one hundred thousand pesos

(P100,000.00) but not more than three hundred thousand

pesos (P300,000.00).

SECTION 1416. Failure to Report Fraud. — A master,

pilot-in-command or other officer, owner or agent of any

vessel or aircraft trading with or within the Philippines

who has knowledge of the commission of fraud that shall

result in the loss or diminution of customs revenue but

fails to report all information relative thereto to the

District Collector shall be penalized with imprisonment of

not less than six (6) months and one (1) day but not more

than one (1) year and shall be liable for a fine of not less

than one hundred thousand pesos (P100,000.00) but not

more than three hundred thousand pesos (P300,000.00).

If the offender is a foreigner, the offender shall be

deported after serving the sentence. If the offender is a

public officer or employee, the offender shall suffer

additional penalty of perpetual disqualification to hold

public office, to vote and to participate in any election. All

the

benefits

due

from

service

in

the

government,

including the separation and retirement benefits, shall be

forfeited.

SECTION

1417.

False

Statement

of

Vessel's

or

Aircraft's

Destination.

—

When

the

master

or

pilot-in-command of a vessel or aircraft loaded with

goods shall make a false statement as to the next

destination

of

such

vessel

or

aircraft

when

that

information is required by a customs officer, the owner or

operator of such vessel or aircraft shall be liable for a fine

of

not

less

than

one

hundred

thousand

pesos

(P100,000.00) but not more than three hundred thousand

pesos (P300,000.00). The arrival of a vessel or aircraft at a

different port other than the one it had been originally

authorized and cleared for without having been impelled

to do so by necessity, shall be prima facie proof that the

original statement of the actual destination of the vessel

or aircraft was false.

SECTION 1418. Affixing Seals. — Any person who,

without authority, affixes or attaches a customs seal,

fastening, or any mark, or fastening purporting to be a

customs seal, to any vessel, aircraft, vehicle, warehouse, or

package, shall be penalized with imprisonment of not

less than six (6) months and one (1) day but not more

than one (1) year, and shall be liable for a fine of not less

than one hundred thousand pesos (P100,000.00) but not

more than three hundred thousand pesos (P300,000.00).

If the offender is a foreigner, the offender shall be

deported after serving the sentence. If the offender is a

public officer or employee, the offender shall suffer an

additional penalty of perpetual disqualification to hold

public office and disqualification from exercising the

right to vote and to participate in any election.

SECTION 1419. Breaking of Seal Placed by Customs

Officers. — If any seal placed by a customs officer upon

© Compiled by RGL

129 of 201