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TITLE XIV of RA 10863

OFFENSES AND PENALTIES
Prepared by Archer Sagang

Since some of the penalties and fines are the same, I came up with up with the idea for the purpose of this
hand-out to use codes, for which I believe it will be easy to remember. H – Fine not less than P500,000 but not more than P2M
For the purpose of this hand-out, the following are the Penalty Codes: I – Fine not less than P500,000 but not more than P1M
A – Imprisonment of not less than (30) days & 1 day but not more than (6) months J – If offender is a foreigner, he shall be deported
and/or Fine of not less than P25,000 but not more than P75,000 K – if offender is public officer/employee, perpetual disqualification from public office,
B – Imprisonment of not less than (6) months & 1 day but not more than (1) year disqualification to vote & participate in election
and/or Fine of not less than P75,000 but not more than P150,000 L – Imprisonment of not less than (6) months & 1 day but not more than (1) year
C – Imprisonment of not less than (1) year & 1 day but not more than (3) years O – Imprisonment of not less than (3) years & 1 day but not more than (6) years
and/or Fine of not less than P150,000 but not more than P300,000 and/or Fine of P1M
D – Imprisonment of not less than (3) years & 1 day but not more than (6) years P – Fine not less than P500,000 but not more than P1M
and/or Fine of not less than P300,000 but not more than P1.5M Q – Fine not less than P1M but not more than P10M
E – Imprisonment of not less than (6) years & 1 day but not more than (12) years R – Imprisonment of not less than (30) days & 1 day but not more than (1) year
and/or Fine of not P1.5M but not more than P15M and/or Fine not less than P100,000 but not more than P300,000; If public officer/employee
F – Imprisonment of not less than (12) years & 1 day but not more than (20) years shall be disqualified from holding public office, from exercising the right to vote & participate in any
and/or Fine of not less than P15M but not more than P50M public election for (10) years
G – Fine not less than P100,000 but not more than P300,000

SECTION TITLE PENALTY 1412 Failure to Supply Advance & Requisite Manifest G
1400 Misdeclaration, Misclassification, Undervaluation S/C = 250% of D&T 1413 Disappearance of Manifested Good G
1400 If the above doing is intentional or fraudulent S/C = 500% of D&T Discrepancy between Actual & Declared Weight of Manifested Fine of 20% of value of
1414
Unlawful Importation or Exportation; if appraised value including Goods (discrepancy exceeds 10%) the package of goods
will apply J or K
Duties and Taxes are: 1415 Discrepancy with the Master’s or Pilot-in-Command Report G
a. does not exceed P250,000 -------------------------------------------------- A Failure to Report Fraud by master or other officers of a
1416 L & G; will apply J or K
b. exceeds P250,000 but not more than P500,000 ----------------------- B Vessel/Aircraft
1417 False Statement of Vessel’s / Aircraft’s Destination G
c. exceeds P500,000 but not more than 1M ------------------------------- C
d. exceeds 1M but not more than 5M --------------------------------------- D 1418 Unauthorized Affixing of Customs Seal L & G; will apply J or K
1401 1419 Breaking of Seal Placed by Customs Officers G per seal
e. exceeds 5M but not more than 50M ------------------------------------- E
f. exceeds 50M but not more than 200M ---------------------------------- F 1420 Breaking of Lock or Fastening Placed by Customs Officers G
Reclusion Perpetua & 1421 Removal. Breakage & Alteration of Marks or Customs Seals G
g. exceeds 200M (considered as heinous crime) --------------------------
fine of not less 50M Unauthorized Withdrawal of Imported Goods from CBW ------------- S/C = 50% of SOP
h. serious physical injuries have been committed ------------------------ Prison Mayor 1422 S/C will increased by
If delinquency lasts for more than (1) year --------------------------------
i. crime of homicide have been committed -------------------------------- Reclusion Perpetua 25% annually
Failure or Refusal of Party to Give Evidence or Submit Documents Fraudulently Removing or Repacking Goods in Warehouse ----------- L & G; will apply J or K
1402 S/C = 20% of DV 1423
for Assessment Merchandise removed or repacked shall be forfeited
1404 Failure to Declare Baggage S/C = 30% of TLC 1424 Removing Goods from Customs Custody Penalties in 1401
Vessel, Seacraft/Aircraft Departing Before Undergoing Customs Failure to Pay Duties, Taxes & Other Charges within (15) days from S/C = 10% of assessed
1405 G
Formalities date of final assessment -------------------------------------------------------- amount
1406 Obstruction to Boarding Officers G 1425
S/C will increased to
If delinquency lasts for more than (1) year --------------------------------
1407 Unlawful Boarding/Leaving of Vessel/Aircraft G 25%
1408 Unloading of Cargo Before Arrival at Port of Entry H Breach of Security/Bond

1409 Unloading of Cargo at Improper Time & Place After Arrival G From CAO-5-1991: S/C for breach of bond for late re-exportation:
1426 a. P1,000 or 2% per month of collectible SOP whichever is higher
1410 Failure to Exhibit or Deposit Documents by Mater G
counted from date of expiration of bond to date of
1411 Bringing of Unmanifested Arms, Explosives or War Equipment I re-exportation
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b. After lapsed of (6) months from expiry date, penal amount of Failure to Keep Importation Records & Full Access to Customs
1427 O
the bond shall be collected plus the 2% per month of collectible Officers
SOP 1428 Concealment or Destruction of Evidence of Fraud Both penalties of O
Standard S/C for late submission of docs required for liquidation of
Other Offenses:
raw materials, entries and/or cancellation of re-export bonds:
a. submitted within (30) days after expiration date of bond ---------- P500 a. Anchoring other than a port of Entry ------------------------------------- P for overseas vessels

b. submitted within 31-60 days ----------------------------------------------- P1,000 b. Dumping garbage/slops within (3) miles from nearest coastline - Q
c. Dumping or causing to spread crude oil, kerosene or gasoline
c. submitted within 61-90 days ----------------------------------------------- P1,500 Q for each offense
1429 within (3) miles from nearest coastline ------------------------------------
d. submitted within 91-120 days --------------------------------------------- P2,000 d. Loading of petroleum products at place other than designated -- Q for each offense
e. submitted within 121-150 days -------------------------------------------- P2,500 e. Causing the Emission & spread of harmful gas, fumes & chemicals
Q for each offense
f. submitted within 151-180 days -------------------------------------------- P3,000 ---------------------------------------------------------------------------
f. Transporting hazardous waste, radioactive waste & other toxic
g. submitted after (6) months ------------------------------------------------- Penal amount of bond Forfeiture of vessel
substances ----------------------------------------------------------------------
S/C for late filing for extension to re-export or late payment of
1430 Violations of CMTA and Rules & Regulations in General J&R
duties & taxes under Sec.800 after (6)months period has lapsed:
a. P1,000 or 2% per month of collectible SOP whichever is higher Statutory Offenses of Officers & Employees
counted from date of expiration of bond to date of filing & 1431 Every officer, agent, employee of Bureau or OGA who shall be found Imprisonment of E,
acceptance of request for extension guilty with enforcement of the provisions of the CMTA Fine of Q & K
Penal amount of bond Imprisonment of E,
b. No payment of D&T or re-exportation after (6) months from 1432 Failure to Report Fraud by Employee of Bureau
plus 2% per month of Fine of Q & K
expiration date of the bond
collectible D&T