Article 99Act No. 3815, Sec./Art. 99

Who grants time allowances.-Whenever lawfully justified the Director of Prisons shall grant allowances for good conduct. Such allowances once granted shall not be revoked.

TITLE FIVE

CIVIL LIABILITY

CHAPTER ONE

PERSONS CIVILLY LIABLE FOR FELONIES

REVISED PENAL CODE TEXT AND SPECIAL PENAL LAWS

statements

or

information

are

knowingly

made,

a

surcharge shall be imposed equivalent to five hundred

percent (500%) of the duty and tax due and that the

goods

shall be subject to seizure regardless of the

amount of the discrepancy without prejudice to the

application of fines or penalties provided under Section

1401 of this Act against the importer and other person or

persons who willfully participated in the fraudulent act.

SECTION 1401. Unlawful Importation or Exportation. —

Any person who shall fraudulently import or export or

bring into or outside of the Philippines any goods, or

assist in so doing, contrary to law, or shall receive, conceal,

buy, sell, or in any manner facilitate the transportation,

concealment, or sale of such goods after importation, or

shall commit technical smuggling as defined in this Act

shall be penalized by:

(a) Imprisonment of not less than thirty (30) days and one

(1) day but not more than six (6) months, or a fine of not

less 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);

(b) 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 (P75,000.00) but not

more

than

one

hundred

fifty

thousand

pesos

(P150,000.00), 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 two hundred fifty thousand pesos (P250,000.00)

but

not

more

than

five

hundred

thousand

pesos

(P500,000.00);

(c) Imprisonment of not less than one (1) year and one (1)

day but not more than three (3) years, or a fine of not less

than one hundred fifty thousand pesos (P150,000.00) but

not

more

than

three

hundred

thousand

pesos

(P300,000.00) 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 hundred thousand pesos (P500,000.00) but

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

(d) Imprisonment of not less than 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 (P300,000.00) but

not more than one million five hundred thousand pesos

(P1,500,000.00), 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);

(e) Imprisonment of not less than 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

(P1,500,000.00) 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);

(f) Imprisonment of not less than 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 than fifty million pesos (P50,000,000.00), 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 fifty

million pesos (P50,000,000.00) but not more than two

hundred million pesos (P200,000,000.00);

(g)

If

the

appraised

value

of

the

goods

unlawfully

imported to be determined in the manner prescribed

under this Act, including duties and taxes, exceeds two

hundred

million

pesos

(P200,000,000.00)

or

if

the

aggregate amount of the appraised value of the goods

which are the subject of unlawful importation committed

in more than one instance, including duties and taxes,

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

(h) 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.

In applying the above scale of penalties, an offender who

is

a

foreigner

shall

be

deported

without

further

proceedings after serving the sentence. If the offender is

a public officer or employee, the penalty which is the next

higher in degree shall be imposed in addition to the

penalty of perpetual disqualification from public office,

and disqualification to vote and to participate in any

public election. If the offender fails to pay the fine,

subsidiary imprisonment shall be served.

When,

upon

trial for violation of this section, the

defendant is shown to have had possession of the goods

in

question,

possession

shall

be

deemed

sufficient

evidence to authorize conviction unless the defendant

shall explain the possession to the satisfaction of the

court: Provided, That each act of unlawful importation or

exportation

shall be deemed as a separate offense:

Provided, however , That payment of the tax due after

apprehension shall not constitute a valid defense in any

prosecution under this section: Provided, further, That

outright smuggling shall also be punishable under this

section: Provided, finally, That the rights and privileges

provided

in

this

Act

for

the

importers,

consignees,

exporters, service providers, third parties and other third

parties who committed this offense shall be revoked.

SECTION 1402. Failure or Refusal of Party to Give

Evidence or Submit Documents for Assessment. —

When the owner, importer or consignee of any imported

goods, or the agent of either, fails or refuses, upon lawful

demand in writing by any customs officer to appear,

lawfully depose, or submit to examination or to answer

any material question or refuses to produce records,

accounts or invoices in possession pertaining to the value,

classification or disposition of the goods in question and

deemed material in assessing the same, the District

Collector shall assess a surcharge of twenty percent (20%)

on the durable value of the goods which is the subject of

the importation.

SECTION 1403. Other Fraudulent Practices against

Customs

Revenue .

—

Any

person

who

makes

or

attempts to make any entry of imported or exported

goods by means of any false or fraudulent statement,

document or practice or knowingly and willfully files any

false or fraudulent claim for payment of drawback or

refund of duties shall, for each act, be punished in

accordance with the penalties prescribed in Section 1401

of this Act.

SECTION

1404.

Failure

to

Declare

Baggage.

—

Whenever dutiable goods are not declared by any person

arriving within the Philippines, such goods shall be seized

and the person may obtain release of such goods, if not

imported

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. Nothing in this section shall preclude

the filing of criminal action against the offender.

SECTION 1405. Vessel, Seacraft, or Aircraft Departing

Before Undergoing Customs Formalities. — Any vessel,

seacraft, or aircraft arriving within the limits of a Customs

District

from

a

foreign

port

which

departs

before

undergoing

customs

formalities,

without

being

compelled to do so by stress of weather, pursuit or duress

of enemies, or other necessity, shall be liable for a fine of

© Compiled By RGL

99 of 201