Section 10August 8, 1991, Sec./Art. 10

Penalties for Smuggling. – Upon the operation of the smelting plants, the following penalties shall be imposed upon any person who shall smuggle, fraudulently import or bring goods into the Philippines that constitute the intermediate or final product of the manufacturing activity described in Section 5 (b) of this Act, such as pig iron and steel, whether in the form of ingots, slabs, blooms, billets, bars, rods, wires, coils, strips, plates, sheets or otherwise, and whether in raw form or galvanized, painted, treated, recast, rolled, finished or processed by any other means, or who shall receive, conceal, buy or in a manner facilitate the transportation, concealment, or sale after importation of such products:

(a) A fine of not less than One hundred thousand pesos (P100,000.00) and imprisonment of not less than one (1) year and one (1) day or more than six (6) years, if appraised landed value, determined in accordance with the Tariff and Customs Code, including duties and taxes, of the article unlawfully imported is not more than Fifty thousand pesos (P50,000.00);

(b) A fine of not less than Two hundred thousand pesos (P200,000.00) and imprisonment of not less than six (6) years, and one (1) day or more than twelve (12) years, if the appraised landed, value, determined as aforesaid, including duties and taxes, of the article unlawfully imported is more than Fifty thousand pesos (P50,000.00) but does not exceed One hundred and fifty thousand pesos (P150,000.00); or

(c) A fine of not less than Three hundred thousand pesos (P300,000.00) and imprisonment of not less than twelve (12) years and one (1) day or more than twenty-four (24) years, if the appraised landed value, determined as aforesaid, including duties and taxes, of the article unlawfully imported exceeds One hundred and fifty thousand pesos (P150,000.00).

If the offense is committed by a juridical entity, its president and/or other officials responsible thereforee shall be subject to the penalty prescribed above. If the offender, or the president/official in cases where the offense was committed by the juridical entity, is an alien, he shall be deported without further proceedings in addition to the penalty herein prescribed and shall, if naturalized, be automatically denaturalized from the date his sentence becomes final.