Amendment to Tariff and Customs Code

Unlawful importation includes fraudulent importation or assistance thereof, and facilitating sale or concealment of smuggled goods.
Penalties are graded based on the appraised value (including duties and taxes) of the smuggled goods:
1. Fine ₱50-₱200 and imprisonment 5-20 days (value ≤ ₱25)
2. Fine ₱800-₱5,000 and imprisonment 6 months 1 day to 4 years (₱25 < value ≤ ₱50,000)
3. Fine ₱6,000-₱8,000 and imprisonment 5 years 1 day to 8 years (₱50,000 < value ≤ ₱150,000)
4. Fine ₱8,000-₱10,000 and imprisonment 8 years 1 day to 12 years (value > ₱150,000)
When serious physical injuries or homicide are committed in connection, penalties escalate to prision mayor or reclusion perpetua to death respectively.
Aliens serving a sentence (except death) shall be deported post-imprisonment.
Government officials or employees receive maximum penalties plus perpetual disqualification from public office and elections.
Possession of smuggled goods is sufficient evidence for conviction unless satisfactorily explained.
Payment of tax after apprehension is not a valid defense.

Includes false statements, invoices, declarations, or fraudulent entries designed to reduce customs duties or defraud revenue.
This also covers false claims for drawbacks or refunds.
Penalties align with those prescribed for unlawful importation.

The Revised Penal Code governs determination of penalties considering the offender's role (principal, accomplice, accessory).
Mitigating, aggravating, or alternative circumstances are to be appreciated under the Revised Penal Code.

Failure to report fraud by vessel/aircraft masters, Bureau of Customs employees, or related persons is punishable by fine (up to ₱5,000) and imprisonment (up to 1 year).
Aliens are deported after sentence; public officials face disqualification.
Customs officials guilty of extortion, unlawful fees, neglect of duties, conspiracy to defraud, facilitating fraud, permitting violations, falsification of records, failure to report violations, or unauthorized collection of fees face fines ₱5,000-₱50,000, imprisonment 1-10 years, and perpetual disqualification.
Concealment or destruction of customs documents post-inspection demand is punishable by fine (up to ₱5,000) and imprisonment (up to 2 years).

Authorized affixation of customs seals is punishable by fine (up to ₱20,000), imprisonment (up to 5 years), or both.
Aliens face deportation post-sentence; public officials suffer disqualification.
Unauthorized removal, breakage, alteration of seals or marks carries the same penalties.

Fraudulent concealment, removal, repacking, or alteration of packages or marks in customs warehouses is punishable under the same penalties for smuggling.
Goods or value of goods involved are forfeited to the government.
Unauthorized removal of goods from customs custody or aiding in such removal incurs the same penalties.

Any violation of the Tariff and Customs Code or related regulations without a specified penalty incurs a fine (up to ₱1,000), imprisonment (up to 1 year), or both.
Aliens may be deported after serving the sentence.
Public officials face disqualification from public office, voting, and elections for ten years.