Republic Act No. 4712

REPUBLIC ACT No. 4712 June 18, 1966

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

Section 1. The Tariff and Customs Code of the Philippines is hereby amended by inserting between Sections thirty-five hundred and twelve and thirty-five hundred and fourteen thereof, the following new section:

Section 2. Section thirty-six hundred one of the same Code is hereby amended to read as follows:

Section 3. Section thirty-six hundred two of the same code is hereby amended to read as follows:

Section 4. With respect to the application of the penalties the degree of participation of the offender, whether as principal, accomplice or accessory, and the appreciation of mitigating, aggravating, or alternative circumstances, the provisions of the Revised Penal Code shall govern.

Section 5. Sections thirty-six hundred three, thirty-six hundred four, thirty-six hundred five, thirty-six hundred six, thirty-six hundred seven, thirty-six hundred eight, thirty-six hundred nine, and thirty-six hundred ten of the same Code are hereby amended to read as follows:

Section 6. This Act shall take effect upon its approval.

Approved: June 18, 1966

"Sec. 3513. Reward to persons instrumental in the discovery and seizure of smuggled goods. To encourage the public and law-enforcement personnel to extend full cooperation and do their utmost in stamping out smuggling, a cash reward equipment to twenty per centum of the fair market value of the smuggled and confiscated goods shall be given to the officers and men and informers who are instrumental in the discovery and seizure of such goods in accordance with the rules and regulations to be issued by the Secretary of Finance.

"The provisions of this section, and not those of Republic Act Numbered Twenty-three hundred and thirty-eight, shall govern the giving of reward in cases covered by the former."

"Sec. 3601. Unlawful Importation. Any person who shall fraudulently import or bring into the Philippines, or assist in so doing, any article, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law, shall be guilty of smuggling and shall be punished with:

"In applying the above scale of penalties, if the offender is an alien and the prescribed penalty is not death, he shall be deported after serving the sentence without further proceeding for deportation. If the offender is a government official or employee, the penalty shall be the maximum as hereinabove prescribed and the offender shall suffer an additional penalty of perpetual disqualification from public office, to vote and to participate in any public election.

"When, upon trial for a violation of this section, the defendant is shown to have had possession of the article 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, however, That payment of the tax due after apprehension shall not constitute a valid defense in any prosecution under this section."

"Sec. 3602. Various fraudulent practices against customs revenue. Any person who makes or attempts to make any entry of imported or exported article by means of any false or fraudulent invoice, declaration, affidavit, letter, paper, or by any means of any false statement, written or verbal, or by any means of any false or fraudulent practice whatsoever, or knowingly effects any entry of goods, wares or merchandise, at less than true weight or measures thereof or upon a false classification as to quality or value, or by the payment of less than the amount legally due, or knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback or refund of duties upon the exportation of merchandise, or makes or files any affidavit, abstract, record, certificate or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties on the exportation of merchandise, greater than that legally due thereon, or who shall be guilty of any willful act or omission, shall, for each offense, be punished in accordance with the penalties prescribed in the preceding section."

"Sec. 3603. Failure to Report Fraud. Any master, pilot in command or other officer, owner or agent of any vessel or aircraft trading with or within the Philippines and any employees of the Bureau of Customs, who, having cognizance of any fraud upon the customs revenue, shall fail to report all information relative thereto to the Collector, as by law required, shall be punished by a fine of not more than five thousand pesos and imprisonment for not more than one year. If the offender is an alien, he shall be deported after serving the sentence. If the offender is public official of employee, he shall suffer additional penalty of perpetual disqualification to hold public office, to vote and to participate in any election.

"Sec. 3604. Statutory offenses of officials and employees. Every official, agent or employee of the Bureau of Customs or of any other agency of the government charged with the enforcement of the provisions of this Code, who is guilty of any delinquency hereinbelow indicated shall be punished with a fine of not less than five thousand pesos nor more than fifty thousand pesos and imprisonment for not less than one year nor more than ten years and perpetual disqualification to hold public office, to vote, and to participate in any public election:

"Sec. 3605. Concealment or Destruction of Evidence of Fraud. Any person who willfully conceals or destroys, any invoice, book or paper relating to any article liable to duty, after an inspection thereof has been demanded by the Collector of any collection district, or at any time conceals or destroys any such invoice, book or paper for the purpose of suppressing any evidence of fraud therein contained, shall be punished with a fine of not more than five thousand pesos and imprisonment for not more than two years.

"Sec. 3606. Affixing Seals. Any person who, without authority, affixes, or attaches a customs seal, fastening, or mark, or any seal, fastening, or mark purporting to be a customs seal, fastening or mark to any vessel, vehicle on land, sea or air, warehouse, or package, shall be punished with a fine not more than twenty thousand pesos or imprisonment of not more than five years, or both. If the offender is an alien, he shall be deported after serving the sentence; and if he is a public official or employee, he shall suffer an additional penalty of perpetual disqualification to hold public office, to vote and to participate in any election.

"Sec. 3607. Removal, breakage, alteration of marks. Any person who without authority, willfully removes, breaks, injuries, or defaces or alters any customs seal or other fastening or mark placed upon any vessel, vehicle on land, sea or air warehouse or package containing merchandise or baggage in bond or in customs custody, shall be punished with the penalty prescribed in Section thirty-six hundred six hereof.

"Sec. 3608. Removing or repacking goods in warehouse. Any person who fraudulently conceals, removes, or repacks merchandise in any warehouse or fraudulently alters, defaces or obliterates any marks or numbers placed upon packages deposited in such warehouse, or shall aid or abet in any such acts or omission, shall be punished with the penalties prescribed in Section thirty-six hundred six hereof.

"Merchandise so concealed, removed, or repacked, or packages upon which any marks or numbers have been so altered, defaced or obliterated, or the value thereof, shall be forfeited to the government.

"Sec. 3609. Removing goods from customs custody. Any person who maliciously enters any warehouse, or any vehicle laden with or containing merchandise with intent unlawfully to remove therefrom any merchandise or baggage in such vessel, vehicle or warehouse or otherwise in customs custody or control, or any person who receives or transports any merchandise or baggage unlawfully removed from any such vessel, vehicle or warehouse, or shall aid or abet such removal, shall suffer the penalties provided in Section thirty-six hundred eight hereof.

"Sec. 3610. Violations of Tariff and Customs Laws and Regulations in General. Any person who violates a provision of this Code or regulations pursuant thereto, for which delinquency no specific penalty is provided, shall be punished by a fine of not more than one thousand pesos or by imprisonment for not more than one year, or both. If the offender is an alien, he shall be deported after serving the sentence; and if the offender is a public official or employee, he shall suffer disqualification to hold public office, to vote and participate in any public election for ten years."