AN ACT AMENDING CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES.

Case Overview and Summary

Summary of Republic Act No. 4712

Rewards for Informers and Law Enforcement Personnel (Sec. 3513):
- A cash reward of 20% of the fair market value of smuggled and confiscated goods shall be given to officers, personnel, and informers instrumental in the discovery and seizure of such goods.

Unlawful Importation (Sec. 3601):
- Defines the crime of smuggling and prescribes penalties based on the appraised value of the unlawfully imported goods:
• Value not exceeding ₱25: Fine of ₱50-₱200 and imprisonment of 5-20 days.
• Value exceeding ₱25 but not ₱50,000: Fine of ₱800-₱5,000 and imprisonment of 6 months and 1 day to 4 years.
• Value exceeding ₱50,000 but not ₱150,000: Fine of ₱6,000-₱8,000 and imprisonment of 5 years and 1 day to 8 years.
• Value exceeding ₱150,000: Fine of ₱8,000-₱10,000 and imprisonment of 8 years and 1 day to 12 years.
- Additional penalties for serious physical injuries, homicide, aliens, and government officials or employees.
- Possession of the unlawfully imported goods is sufficient evidence for conviction unless explained satisfactorily.

Fraudulent Practices Against Customs Revenue (Sec. 3602):
- Penalizes any fraudulent practices related to the entry, declaration, or payment of duties on imported or exported goods, with penalties prescribed in Section 3601.

Application of Penalties (Sec. 4):
- The provisions of the Revised Penal Code shall govern the degree of participation and appreciation of mitigating, aggravating, or alternative circumstances.

Failure to Report Fraud (Sec. 3603):
- Penalizes failure to report fraud on customs revenue by masters, pilots, owners, agents, or customs employees with a fine of up to ₱5,000 and imprisonment of up to 1 year, plus deportation for aliens and perpetual disqualification for public officials or employees.

Statutory Offenses of Customs Officials and Employees (Sec. 3604):
- Prescribes penalties of a fine of ₱5,000-₱50,000, imprisonment of 1-10 years, and perpetual disqualification for various offenses committed by customs officials and employees, including extortion, neglect of duty, collusion, and failure to report violations.

Concealment or Destruction of Evidence of Fraud (Sec. 3605):
- Penalizes the willful concealment or destruction of invoices, books, or papers related to dutiable articles with a fine of up to ₱5,000 and imprisonment of up to 2 years.

Affixing Seals (Sec. 3606):
- Penalizes the unauthorized affixing or attaching of customs seals, fastenings, or marks with a fine of up to ₱20,000, imprisonment of up to 5 years, or both, plus deportation for aliens and perpetual disqualification for public officials or employees.

Removal, Breakage, Alteration of Marks (Sec. 3607):
- Penalizes the unauthorized removal, breakage, injury, defacement, or alteration of customs seals, fastenings, or marks with the penalties prescribed in Section 3606.

Removing or Repacking Goods in Warehouse (Sec. 3608):
- Penalizes the fraudulent concealment, removal, or repacking of merchandise in a warehouse, or the alteration, defacement, or obliteration of marks or numbers on packages, with the penalties prescribed in Section 3606.
- Merchandise involved shall be forfeited to the government.

Removing Goods from Customs Custody (Sec. 3609):
- Penalizes the unlawful removal of merchandise or baggage from vessels, vehicles, or warehouses under customs custody or control, or the receipt or transportation of such unlawfully removed goods, with the penalties prescribed in Section 3608.

Violations of Tariff and Customs Laws and Regulations in General (Sec. 3610):
- Penalizes any violation of the Tariff and Customs Code or regulations for which no specific penalty is provided, with a fine of up to ₱1,000, imprisonment of up to 1 year, or both, plus deportation for aliens and disqualification for 10 years for public officials or employees.