Article 130p. 130

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

any vessel or aircraft or compartment thereof, or upon

any box, trunk or other package of goods on board is

broken, 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) for

each broken or destroyed seal.

SECTION

1420.

Breaking

of

Lock

or

Fastening

Placed by Customs Officers. — If any lock or other

fastening device placed by a customs officer upon any

hatch door, or other means of communication in the hold

of a vessel or aircraft, or other part thereof for the security

of the same during the night time, is unlawfully opened,

broken or removed, or if any of the goods contained in

the hold or in the other compartments so secured is

clandestinely abstracted and landed, 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 1421. Removal, Breakage, and Alteration of

Marks. — Any person who, without authority, willfully

removes, breaks, injures, defaces or alters any customs

seal or other fastening or mark placed upon any vessel,

vehicle,

on

land,

sea

or

air, warehouse or package

containing

merchandise

or

baggage

in

bond

or in

customs custody, shall be punished with the penalty

prescribed in Section 1420 hereof.

SECTION

1422.

Unauthorized

Withdrawal

of

Imported

Goods

from

Bonded

Warehouse.

— Any

person

who

causes

the

unauthorized withdrawal of

imported goods stored from a CBW shall be liable for

payment of a surcharge of fifty percent (50%) of duties,

taxes, customs fees, and charges, found to be due and

unpaid. The amount of surcharge shall be added to the

duties, taxes and charges due on the goods withdrawn. 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: Provided, That

where the withdrawal is attended with fraud, such as

when a fake or altered withdrawal permit is submitted,

the warehouse operator shall be held liable under the

pertinent provisions of this Act, without prejudice to the

suspension or revocation of the warehousing privileges

granted by the Bureau pursuant to this Act.

SECTION 1423. Removing or Repacking Goods in

Warehouse. — Any person who fraudulently conceals,

removes, or repacks merchandise in any warehouse or

fraudulently alters, defaces, or obliterates any mark or

numbers

placed

upon

packages

deposited

in

such

warehouse, or shall aid or abet any such acts, shall be

punished with the penalties prescribed in Section 1418

hereof.

Merchandise so concealed, removed, or repacked, or

packages upon which marks, numbers or the values

thereof have been so altered, defaced, or obliterated shall

be forfeited in favor of the government.

SECTION

1424.

Removing

Goods

from Customs

Custody. — Any person who enters any warehouse, or any

vehicle loaded with or containing merchandise with

intent to unlawfully remove therefrom any merchandise

or baggage in such vessel, vehicle or warehouse or

otherwise in customs custody or control, or any person

who receives or transports any merchandise or baggage

unlawfully removed from any such vessel, vehicle or

warehouse, or shall aid or abet such removal, shall suffer

the penalties provided in Section 1401 hereof.

SECTION 1425. Failure to Pay Duties, Taxes and

Other Charges. — For failure to pay the duties, taxes and

other charges of an assessment within fifteen (15) days

from the date of final assessment, a surcharge of ten

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.

SECTION 1426. Breach of Security. — Upon breach of

security required to be filed under this Act, the District

Collector, subject to the approval of the Commissioner,

may accept in satisfaction thereof a smaller sum than

that mentioned in the 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 1427. Failure to Keep Importation Records

and Full Access to Customs Officers. — Any person who

fails to keep all the records of importations or books of

accounts,

business

and

computer

systems

and

all

customs commercial data in the manner prescribed

under this Act, shall be punished with imprisonment of

not less than three (3) years and one (1) day but not more

than six (6) years and/or a fine of one million pesos

(P1,000,000.00). This penalty shall likewise be imposed

against importers and brokers who deny an authorized

customs officer full and free access to such records, books

of accounts, business and computer systems, and all

customs commercial data including payment records,

without prejudice to the imposition of the administrative

sanctions by the Bureau against contumacious importers,

including the authority to hold delivery or release of their

imported goods.

SECTION

1428.

Concealment

or

Destruction

of

Evidence of Fraud. — Any person who willfully conceals

or destroys any invoice, book, or document relating to any

goods liable to duty after an inspection thereof has been

demanded

by

the District Collector or at any time

conceals or destroys any such invoice, book, or document

for the purpose of suppressing any evidence of fraud

therein contained, shall be penalized with imprisonment

of not less than three (3) years and one (1) day but not

more than six (6) years and shall be liable for a fine of not

less than three hundred thousand pesos (P300,000.00)

but not more than one million pesos (P1,000,000.00).

SECTION 1429. Other Offenses. — The owner or

operator of a vessel, aircraft or train shall be liable for a

fine for the following acts:

(a) For anchoring at any dock, pier, wharf, quay, or

bulkhead other than a port of entry, a fine of not less than

five hundred thousand pesos (P500,000.00) but not more

than

one

million

pesos

(P1,000,000.00)

for

overseas

vessels;

(b) For dumping of garbage or slops over the sides of

the

vessel

within

three

(3)

miles

from the nearest

coastline, a fine of not less than one million pesos

(P1,000,000.00) but not more than ten million pesos

(P10,000,000.00);

(c) For dumping or causing to spread crude oil,

kerosene, or gasoline in the bay or at the piers within

three (3) miles from the nearest coastline, a fine of not

less than one million pesos (P1,000,000.00) but not more

than ten million pesos (P10,000,000.00) for each offense;

(d) For loading gasoline or any other petroleum

products at a place other than that designated by the

regulations, a fine of not less than five hundred thousand

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

(P1,000,000.00) for each offense;

(e) For causing the emission and spread of harmful

gas, fumes and chemicals, a fine of not less than one

million pesos (P1,000,000.00) but not more than ten

million pesos (P10,000,000.00) for each offense; and

(f)

For

transporting

hazardous waste, radioactive

waste and 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 ", the penalty shall be

forfeiture of the vessel in favor of the government.

The fines imposed herein shall be without prejudice

to the application of fines or penalties provided under

special laws and regulations.

SECTION 1430. Violations of This Act and Rules and

Regulations in General. — Any person who violates any

© Compiled by RGL

130 of 201