1400 Undervaluation, Misclassification and Misdeclaration

• Less than 10% No charges                                                          

• 10% - 30% 250% of duty and tax                                                                                                               

• More than 30% prima facie case of fraud                                                  

• If intentional 500% of duty and tax due (subject to seizure proceedings)

By Appraised Value:

1401 Unlawful importation or exportation 

1403 Other fraudulent practices against customs revenue

1424 Removing goods from customs custody

P250,000

• • Imprisonment of not less than 30 days and 1 day but not more than 1 year

  • Fine of not less than P25,000 but not more than P75,000   

P250,000 - P500,000

• • Imprisonment of not less than 6 months and 1 day but not more than 1 year

  • Fine of not less than P75,000 but not more than P150,000                                                        

P500,000 - P1,000,000

• • Imprisonment of not less than 1 year and 1 day but not more than 3 years 

  • Fine of not less than P150,000 but not more than P300,000                                                  

P1,000,000 - P5,000,000

• • Imprisonment of not less than 3 years and 1 day but not more than 6 years 

  • Fine of not less than P300,000 but not more than P1,500,000 or both                         

P5,000,000 - P50,000,000

• • Imprisonment of not less than 6 years and 1 day but not more than 12 years 

  • Fine of not less than P1,500,000 but not more than P15,000,000 or both                                                                

P50,000,000 - P200,000,000

• • Imprisonment of not less than 12 years and 1 day but not more than 20 years 

  • Fine of not less than P15,000,000 but not more than P50,000,000 or both                                                       

If P200,000,000

• • Punishable by reclusion perpetual and a fine of not less than P50,000,000                                                              

Penalty of prison mayor                                                              

By Percentage:

1402 Failure or refusal of party to give evidence or submit documents for assessment

• 20% surcharge based on dutiable value

1404 Failure to declare baggage 

• 30% of the landed cost in addition to all duties, taxes 

1414 Discrepancy between actual and declared weight of manifested goods

• If the discrepancy exceeds by 10% - 20% of the value of the excess amount

1422 Unauthorized withdrawal of imported articles from bonded warehouse

• 50% surcharge of duties and taxes, customs fees, etc. 

• Increased by 25% annually if paid after one year

1425 Failure to pay Duties, taxes and other charges

• 10% surcharge if not paid after 15 days from the date of final assessment. 

• 25% if paid after one year

By Fine / Surcharge:

1405 Vessel, seacraft or aircraft departing before undergoing customs formalities

• Not less than P100,000 but not more than P300,000

1406 Obstruction to boarding officer

• Not less than P100,000 but not more than P300,000

1407 Unlawful boarding or leaving of vessel or aircraft

• Not less than P100,000 but not more than P300,000

1408 Unloading of cargo before arrival at port of destination

• Not less than P500,000 but not more than 2,000,000

1409 Unlading of cargo at improper time or place after arrival

• Not less than P100,000 but not more than P300,000

1410 Failure to exhibit or deposit documents

• Not less than P100,000 but not more than P300,000

1411 Bringing of unmanifested arms, explosives of war equipment

• Not less than P500,000 but not more than 1,000,000

1412 Failure to supply advance and requisite manifests

• Not less than P100,000 but not more than P300,000

1413 Disappearance of manifested goods

• Not less than P100,000 but not more than P300,000

1415 Discrepancy with the master's of pilot's in command report

• Not less than P100,000 but not more than P300,000

1419 Breaking of seal placed by customs officials

• Not less than P100,000 but not more than P300,000

1420 Breaking of lock or fastening placed by customs officials

• Not less than P100,000 but not more than P300,000

1421 Removal, Breakage and Alteration of Marks

• Not less than P100,000 but not more than P300,000

1429 Other offenses

• For anchoring at any dock, pier, wharf, quay, or bulkhead other than a port of entry, 

Fine of not less P500,000.00 but not more than P1,000,000.00) for overseas vessels;

• For dumping of garbage or slops over the sides of the vessel within three (3) miles from the nearest coastline,

Fine of not less than P1,000,000.00 but not more than P10,000,000.00;

• For dumping or causing to spread crude oil, kerosene, or gasoline in the bay or at the piers within three (3) miles

Fine of not less than P1,000,000.00 but not more than P 10,000,000.00 for each offense;

• For loading gasoline or any other petroleum products at a place other than that designated

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;

• For causing the emission and spread of harmful gas, fumes and chemicals,

Fine of not less than P1,000,000.0) but not more than P10,000,000.0) for each offense; and

• 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.

By Imprisonment:

1416 Failure to report fraud

• Imprisonment of not less than 6 months and 1 day but not more than 1 year and 

Fine of not less than P100,000 but not more than P300,000 (master or pilot,owner or agent of any vessel)

1417 False statement of vessel's or aircrafts, destination

• Imprisonment of not less than 6 months and 1 day but not more than 1 year and 

Fine of not less than P100,000 but not more than P300,000

1418 Affixing seals

• Imprisonment of not less than 6 months and 1 day but not more than 1 year and 

Fine of not less than P100,000 but not more than P300,000

1423 Removing, repacking goods in warehouse

• Imprisonment of not less than 6 months and 1 day but not more than 1 year and 

Fine of not less than P100,000 but not more than P300,000

1427 Failure to keep importation records

• Imprisonment of not less than 3 years and 1 day but not more than 6 years and a 

Fine of P1,000,000. (Imposed against broker/importer)

1428 Concealment or destruction of evidence of fraud

• Imprisonment of not less than 3 years and 1 day but not more than  6 years and a 

Fine of P300,000.

1430 Violations of this act and regulation in general

• Imprisonment of not less than 30 days and 1 day but not less than 1 years or liable for a Fine of not less than P100,000 but not more than P300,000 or both

1431 Statutory offenses of officers and employees

• Imprisonment of not less than 6 years and 1 day but not more than 12 year and 

perpetual disqualification to hold public office  from the exercising to vote and 

Fine of not less than P500,000 but not more than P1,000,000

1432 Failure to report fraud (Employee of the BOC)

• Imprisonment of not less than 6 years and 1 day but not more than 12 years and 

Fine of not less than P500,000 but not more than P1,000,000 (suffer perpetual disqualification)

1426 Breach of security

• Smaller amount than the penalty clause

Late Re-exportation or Payment of Duties and Taxes of Conditionally Duty and/or Tax-Free Goods. 

• Up to thirty (30) days

  • Php 5,000.00 or 2% of the collectible duties and taxes whichever is higher, 

  • plus a surcharge of 10% of the total collectible duties, taxes and other charges, which surcharge 

  • Shall be increased to twenty-five percent (25%) if the delinquency lasts for more than one (1) year. 55

• Beyond thirty (30) days to one (1) year

  • Php 10,000.00 or 10% of the collectible duties and taxes whichever is higher, 

  • plus a surcharge of 10% of the total collectible duties, taxes and other charges. 57

• Beyond one (1) year

  • Php 10,000.00 or 20% of the collectible duties and taxes whichever is higher, 

  • plus a surcharge of twenty-five percent