PHILEXPORT 4th Quarter General Membership Meeting October 30, 2008.
PHILEXPORT · Customs and Tariff Modernization Act 2008 SEC. 407. MODE AND MANNER OF PAYMENT; TRADE...
Transcript of PHILEXPORT · Customs and Tariff Modernization Act 2008 SEC. 407. MODE AND MANNER OF PAYMENT; TRADE...
PHILEXPORT 4th Quarter General Membership Meeting
October 30, 2008
BOC Modernization Efforts
•RATS program •BOC Processes and systems enhancements •Legal and Regulatory Reforms •BOC Integrity Development Plan
Customs and Tariff Modernization Act 2008
“Customs & Tariff Modernization Act
is the backbone of
Philippine Modern Customs”
Customs and Tariff Modernization Act 2008
CTMA 2008 crafted pulling together --
Books I and II of the TCCP, as amended
Inputs from TWG and Workshop Discussion Meetings with key BOC Officials RKC General Annex—mandatory standards
RKC Specific Annex—not otherwise reserved
BoC Wishlist—(e.g. authority to outsource)
Anti-Smuggling Bill
Legislative Agenda courtesy of PACT Project
Amendatory Bill on RA 9280 (Customs Brokers’ Act)
International Agreements/Best Customs Practices
Customs and Tariff Modernization Act 2008
“1978 Tariff and Customs Code of the Philippines is no longer responsive to the present demands of trade and commerce.”
Customs and Tariff Modernization Act 2008
EXPORT and IMPORT for RE-EXPORT Provisions in the CTMA
Customs and Tariff Modernization Act 2008
NEW PROVISIONS ON EXPORT & IMPORT FOR RE-EXPORT
Sec. 124. Application of Information and Communication Technology
Sec. 131. Free and Regulated Importations and Exportations
Sec. 407. Mode and Manner of Payment Trade Terms
Sec. 500. Export Declaration
Sec. 501. Lodgement and Processing of Export Declaration
Sec. 600. Customs Transit in the Customs Territory
Sec. 603. Customs Transhipment
Sec. 802. Types of warehouses
Sec. 813. Free Zones
Sec. 901. Prescription of Drawback claim
Sec. 1711. Tariff nomenclature and rates of export duty
Customs and Tariff Modernization Act 2008
Customs and Tariff Modernization Act 2008
Section 124. APPLICATION OF INFORMATION
AND COMMUNICATION TECHNOLOGY
• Application of cost-effective and efficient information and communication technology to enhance customs control and operations for a paperless customs environment.
• Introduction of ICT shall be carried out in consultation with parties directly affected.
Customs and Tariff Modernization Act 2008
SEC. 131. FREE AND REGULATED IMPORTATIONS AND EXPORTATIONS FREE IMPORTATIONS/EXPORTATIONS
-articles which may be imported and exported without need for permits, clearances or licenses.
REGULATED IMPORTATIONS/EXPORTATIONS -articles that are subjected to government regulations which may be brought in or exported only after securing the required permits, clearances, licenses, prior to importation or exportation and if allowed by governing laws or regulations, after arrival of the articles but prior to release from customs custody in case of importation.
TYPES OF IMPORTATION
Customs and Tariff Modernization Act 2008
SEC. 407. MODE AND MANNER OF PAYMENT; TRADE TERMS SUBJECT TO EXISTING LAWS AND RULES ON FOREIGN CURRENCY EXCHANGE, THE INTERNATIONALLY-ACCEPTED STANDARDS AND PRACTICES ON THE MODE OF PAYMENT OR REMITTANCE COVERING IMPORT AND EXPORT TRANSACTIONS, INCLUDING STANDARDS DEVELOPED BY INTERNATIONAL TRADING BODIES SUCH AS THE INTERNATIONAL CHAMBER OF COMMERCE (ICC) ON TRADING TERMS E.G., INCOTERMS 2000, AND ON INTERNATIONAL LETTERS OF CREDIT SUCH AS THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (UCP 600), SHALL BE RECOGNIZED.
IMPORT CLEARANCE AND FORMALITIES
Customs and Tariff Modernization Act 2008
Section 500. EXPORT DECLARATION
All articles exported from the Philippines, whether subject to export duty or not, shall be declared through competent custom office. Export declaration shall be in such form as prescribed by regulations:
> signed by the person making the declaration. > contain the number and marks of packages, or the quantity >if in bulk, nature and correct commodity description of articles contained therein and value thereof.
Section 501. LODGEMENT AND PROCESSING OF EXPORT DECLARATION
Rules and regulations allowing manual and electronic lodgement and processing of export declaration shall be promulgated.
“Transit” is defined as the customs procedure under which goods are transported under customs control from one customs office to another or to a free zone. (Sec.102, CTMA) “Transshipment” means the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs office which is one of both importation and exportation. (Sec. 102, CTMA)
TITLE 6. CUSTOMS TRANSIT AND TRANSSHIPMENT
Customs and Tariff Modernization Act 2008
Customs and Tariff Modernization Act 2008
Section 600. Customs Transit in the Customs Territory
Customs shall allow articles to be transported under customs transit in the customs territory: a. From port of entry to another port of entry for exit point for outright
exportation;
b. From port of entry to another port of entry/inland customs office;
c. From inland customs office to a port of entry as exit point for outright exportation;
d. From one port of entry/inland customs office to another port of entry/inland customs office.
• Articles being carried under customs transit shall not be subject to the payment of duties and taxes, provided the conditions laid down by customs are complied with and any security and/or insurance required has been furnished.
Customs and Tariff Modernization Act 2008
(Formalities at the office of departure)
• Any commercial or transport document setting out clearly the necessary particulars shall be accepted as the descriptive part of the goods declaration for customs transit and this acceptance shall be noted on the document.
Customs and Tariff Modernization Act 2008
(Sealing and identification of consignments) The customs shall accept as the goods declaration for customs transit any commercial or transport document for the consignment concerned which meets all the customs requirements. This acceptance shall be noted on the document. Customs at the office of departure shall take all necessary action to enable the office of destination to identify the consignment and to detect any unauthorized interference. Transfer of articles from one means of transport to another shall be allowed without customs authorization provided that any customs seals or fastenings are not broken or interfered with. Failure to follow itinerary or to comply with a prescribed time limit should not entail the collection of any duties and taxes potentially chargeable, provided the customs are satisfied that all other requirements have been met.
Customs and Tariff Modernization Act 2008
Sec. 603. CUSTOMS TRANSHIPMENT Goods admitted for transshipment shall not be subject to the payment of duties and taxes provided conditions laid down by the customs are complied with. Any commercial or transport document setting out clearly the necessary particulars shall be accepted as the descriptive part of the goods declaration for transshipment and this acceptance shall be noted on the document. Exportation of goods declared for transshipment shall be made within 30 days from arrival of carrier from the foreign territory, subject to extension for valid reasons and upon approval of the commissioner of customs.
Customs and Tariff Modernization Act 2008
CHAPTER 2. CUSTOMS BONDED WAREHOUSE Sec. 802. Types of warehouses.
INDUSTRY-SPECIFIC CUSTOMS BONDED WAREHOUSE
BONDED WAREHOUSES Common CUSTOMS BONDED
WAREHOUSE CONTAINER YARD/CONTAINER FREIGHT
STATION
Customs and Tariff Modernization Act 2008
(PEZA ZONES AND FREEPORT ZONES) Section. 813. Free Zones Unless otherwise provided by law, existing free zones and those which may hereinafter be established or created by law shall not be subject to duty and tax. Entry into such free zones, whether directly or through the customs territory, shall be covered by the necessary Transit Permit and withdrawal from free zones into the customs territory shall be covered by the necessary Goods Declaration for consumption or warehousing. Transfer of articles from one free zone into another free zone shall likewise be covered by the necessary transit permit.
FREE ZONES
Customs and Tariff Modernization Act 2008
TITLE 9.DRAWBACK AND REFUND
Section 901. Prescription of Drawback claim All claims and application for drawback shall prescribe if the claim is not filed within one year from date of importation in case of the importation on fuel for propulsion of vessels and petroleum oils and oils obtained from bituminous minerals crude for electric power and for the manufacture of city gas and within one year from date of exportation of articles made from imported materials.
Customs and Tariff Modernization Act 2008
Title 17. TARIFF ADMINISTRATION AND POLICY Section 1711. Tariff nomenclature and rates of export duty The president shall issue an executive order prescribing the Tariff Sections, Chapters, headings and subheading and the rate of EXPORT duty based on the harmonized system, the AHTN and other International Agreement, and consistent with section 1608 of this act. The president upon recommendation of NEDA may subject any of the EXPORT products to ANY RATE OF EXPORT DUTY. In the exercise of this authority the president shall take into account:
Policy of encouraging domestic processing Prevailing prices of export products in the world market Advantages obtained by export products form international agreements
to which Philippines is signatory; The preferential treatment granted to our export products by foreign
governments; and Need to meet domestic consumption requirements.
CTMA Provisions amending TCCP
Sec. 132. Prohibited Importations and Exportations Sec. 211. Jurisdiction of the Collector over Articles Sec. 402 Entry of Article in Part for Consumption and in part for warehousing Sec. 411. Conditions for examination Sec. 601 Bonding of carrier Sec. 604 Articles Entered for Outright Exportation Sec. 800 Conditionally Free Importation Sec. 808 Period of Storage in Bonded Warehouse Sec. 908 Investigation Required in Case of Abatements and Refunds Sec. 1001. Place where authority may be exercised Sec. 1523. Unlawful Importation and Exportation
Customs and Tariff Modernization Act 2008
TCCP CTMA
SEC. 101. Prohibited Importations. The importation into the Philippines of the following articles is prohibited 1.Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, and parts thereof, except when authorized by law.
10.Opium pipes and parts thereof, of whatever material.
All other articles and parts thereof, the importation o f which i s prohibited by law o r rules and regulations issued by competent authority. (As amended by Presidential Decree No. 34)
SEC. 132. Prohibited Importations AND EXPORTATIONS. The importation into AND EXPORTATION FROM the Philippines of the following articles ARE prohibited: (a)Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, and parts thereof, except when authorized by law; (j) Opium pipes and parts thereof, of whatever material; (k) INFRINGING GOODS AS DEFINED UNDER THE INTELLECTUAL PROPERTY CODE AND RELATED LAWS; AND (I) All other articles and parts thereof, the importation AND EXPORTATION of which is prohibited by law or rules and regulations issued by competent authority, AND NTERNATIONAL AGREEMENTS TO WHICH THE PHILIPPINES IS SIGNATORY. THE PROHIBITION TO IMPORT OR EXPORT ARTICLES AS DEFINED HEREIN SHALL INCLUDE THOSE IN TRANSIT.
TCCP CTMA
SEC. 1207. Jurisdiction of Collector Over
Articles of Prohibited Importation, -
Where articles are of prohibited
importation or subject to importation only
upon conditions prescribed by law, it
shall be the duty of the Collector to
exercise such jurisdiction in respect
thereto as will prevent importation or
otherwise secure compliance with all
legal requirements.
Sec. 211 Jurisdiction of Collector Over
Articles of Prohibited Importation and
Exportation
Where articles are of prohibited
importation or EXPORTATION or subject
to importation or EXPORTATION only
upon conditions prescribed by law, it
shall be the duty of the Collector to
exercise such jurisdiction in respect
thereto as will prevent importation or
EXPORTATION or otherwise secure
compliance with all legal requirements.
TCCP CTMA
SEC. 1303. Entry of Article in Part for Consumption and in
Part for Warehousing.-
Import entries of articles covered by one bill of lading may
be made simultaneously for both consumption and
warehousing. Where an intent to export the articles is
shown by the bill of lading and invoice, the whole or a part
of a bill of lading not less than one package ) may be
entered for warehousing and immediate exportation. Articles
received at any port from another port in the on any entry
for immediate transportation entered at the port of delivery
either for consumption or warehousing.
SEC. 402. Entry of Article in Part for Consumption and in
Part for Warehousing.
IMPORT ENTRIES OF ARTICLES COVERED BY ONE
BILL OF LADING OR AIRWAY BILL CONTAINING
ARTICLES IN PART FOR CONSUMPTION AND IN PART
FOR WAREHOUSING MAY BE BOTH ENTERED
SIMULTANEOUSLY AT THE ONE FOR CONSUMPTION
AND THE OTHER FOR WAREHOUSING.
Where an intent to export the articles is shown by the bill of
lading and invoice, the whole or a part of a bill of lading (not
less than one package) may be COVERED BY GOODS
DECLARATION FOR TRANSSHIPMENT. Articles UNDER
CUSTOMS TRANSIT received at any port from another port
in the may be entered at the port of delivery either for
consumption or warehousing.
TCCP CTMA
SEC. 1401. Conditions for Examination the imported articles shall in any case be subject to the regular physical examination when: (1)The government surveyor's seal on the container has been tampered with or broken or the container shows signs of having been opened or having its identity changed; (2)The container is leaking or damaged; (3)The number, weight, and nature of packages indicated in the customs entry declaration and supporting documents differ from that in the manifest; (4)The shipment is covered by alert/hold order issued pursuant to existing orders; (5)The importer disagrees with the findings as contained in the government surveyor's report; or (6)The articles are imported through air freight where the Commissioner or Collector has knowledge that there is a variance between the declared and true quantity, measurement, weight and tariff classification (R.A. 7650, April 06, 1993).
SEC. 411. Conditions for Examination. PHYSICAL EXAMINATION OF THE IMPORTED GOODS AND GOODS FOR EXPORT SHALL BECONDUCTED when: 1) IMPORTED GOODS AND GOODS FOR EXPORT ARE ELECTRONICALLY SELECTED FOR PHYSICAL EXAMINATION; 2) WHEN PHYSICAL EXAMINATION IS NECESSARY TO RESOLVE ISSUES INVOLVING TARIFFCLASSIFICATION, CUSTOMS VALUATION, RULES OF ORIGIN; 3) THE IMPORTED GOODS AND GOODS FOR EXPORT ARE COVERED BY ALERT/HOLD ORDERISSUED BY COMPETENT AUTHORITY; AND 4) DIRECTED BY THE COMMISSIONER OF CUSTOMS ON ACCOUNT OF DEROGATORY INFORMATION. CUSTOMS MAY ADOPT NON-INTRUSIVE INSPECTION BASED ON INTERNATIONALLY ACCEPTED STANDARDS. SUBJECT TO RANDOM CHECKING, POST ENTRY AUDIT, AND UNDER CERTAIN CONDITIONS TO BE PRESCRIBED BY RULES AND REGULATIONS, THE COMMISSIONER OF CUSTOMS MAY EXEMPT FROM EXAMINATION IMPORTATIONS BELONGING TO IMPORTERS ACCREDITED AS AN AUTHORIZED ECONOMIC OPERATOR (AEO) OR UNDER ANY EXISTING TRADE FACILITATION PROGRAM.
TCCP CTMA
SEC. 2102. Bonding of Carrier Transporting Articles
Under the Preceding Section.
A carrier engaged in conveying imported articles
under the preceding section from a port of
importation to other shall give security in the nature
of a general transportation bond, in a sum not less
than ten thousand (P 10,000.00) conditioned that
the carrier shall transport and deliver without delay,
and in accordance with law and regulations, to the
Collector at the port of destination all articles
delivered to such carrier and that all proper charges
and expenses incurred by the customs authorities
or at their instance by reason of -transshipments
shall be duly paid.
SEC. 601. Bonding of Carrier Transporting Articles
Under the Preceding Section.
A carrier engaged in conveying imported articles
FOR TRANSIT under the preceding section from a
port of importation to other ports shall give security
in the nature of a general transportation bond, in a
sum not less than FIFTY THOUSAND
(P50,000.00) conditioned that the carrier shall
transport and deliver without delay, and in
accordance with law and regulations, to the
Collector at the port of destination all articles
delivered to such carrier and that all proper
charges and expenses incurred by the customs
authorities or at their instance by reason of
TRANSFER shall be duly paid.
TCCP CTMA
SEC. 2103. Articles Entered for Immediate
Exportation. –
Where an intent to export the articles is shown by
the bill of lading, invoice, manifest, or other
satisfactory evidence, the whole or a part of a bill
(not less than one package) may be entered for
immediate exportation under bond. The Collector
shall designate the vessel or aircraft in which the
articles are laden constructively as a warehouse to
facilitate the direct transfer of the articles to the
exporting vessel or aircraft.
SEC. 604. Articles Entered for OUTRIGHT
Exportation. Where an intent to export the articles is shown by the
bill of lading, AIRWAY BILL, invoice, manifest, or other
satisfactory evidence, the whole or a part of a bill (not
less than one package) may be entered for immediate
exportation under TRANSSHIPMENT bond. Unless it
shall appear by the bill of lading, AIRWAY BILL,
invoice, manifest, or other satisfactory evidence, that
articles arriving in the are destined for transshipment,
no exportation thereof will be permitted.
Upon the exportation of the articles, and the production
of CERTIFICATE OF INSPECTION AND LOADING of
the same beyond the limits of the , the irrevocable
domestic letter of credit, bank guaranty or bond shall
be released.
CUSTOMS SHALL NOT REQUIRE EVIDENCE,
SUCH AS A CERTIFICATE OF LANDING, OF THE
ARRIVAL OF THE TRANSHIPPED ARTICLES
ABROAD.
TCCP CTMA
SECTION 105. Conditionally-Free Importations. •Bond requirement- one and one half times the ascertained duties, taxes and other charges
x. Articles of easy identification exported from the Philippines for repair and subsequently reimported upon proof satisfactory to the Collector of Customs that such article is not capable of being repaired locally: Provided, That the cost of the repairs made to any such article shall pay rate of duty of thirty percent ad valorem. * Amount of privilege for personal effects P10,000
SEC. 800. Conditionally-Free Importation •Bond requirement – equal to one hundred percent the ascertained duties, taxes and other charges X. Articles of easy identification exported from the Philippines for repair, PROCESSING OR RECONDITIONING and subsequently reimported upon proof satisfactory to the Collector of Customs that such articles is not capable of being repaired, PROCESSED OR RECONDITIONED locally: Provided, That A THIRTY PERCENT AD VALOREM SHALL BE IMPOSED ON the cost of repair, PROCESSING OR RECONDITIONING ON such article. * Amount of privilege for personal effect P50,000
TCCP CTMA
SEC. 1908. Limit to Period of Storage in Bonded
Warehouse. - Articles duly entered for warehousing
may remain in bonded warehouses for a maximum
period of one year from the time of arrival at the port of
entry. Articles not withdrawn at the expiration of the
prescribed period shall be sold at public auction by the
Collector.
SEC. 808. Period of Storage in Bonded Warehouse.
Articles duly entered for warehousing may remain in
bonded warehouses for a MAXIMUM period of one
year from the time of arrival at the port of entry. FOR
PERISHABLE ARTICLES AS DEFINED BY
REGULATION, THE STORAGE PERIOD SHALL BE
THREE (3) MONTHS FROM DATE OF
ARRIVAL,EXTENDIBLE UPON WRITTEN REQUEST
TO ANOTHER THREE (3) MONTHS FOR VALID
REASONS Articles not withdrawn at the expiration of the
prescribed period shall be DEEMED AS ABANDONED
AS PROVIDED UNDER SECTION 1029 OF THIS
ACT. HOWEVER, THE COMMISSIONER OF
CUSTOMS SHALL, IN CONSULTATION WITH THE
SECRETARY OF TRADE AND INDUSTRY,
ESTABLISH A REASONABLE STORAGE PERIOD
LIMIT BEYOND ONE YEAR FOR BONDED
ARTICLES FOR MANUFACTURING FOR EXPORT
THE PROCESSING INTO FINISHED PRODUCTS OF
WHICH REQUIRES A LONGER PERIOD BASED ON
INDUSTRY STANDARD AND PRACTICE, SUBJECT
TO THE APPROVAL OF THE SECRETARY OF
FINANCE.
TCCP CTMA
SEC. 1706. Investigation Required in Case of Abatements and Refunds. The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination or report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the import entry: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in bonded public or private warehouses outside customs zone.
SEC. 908. Investigation Required in Case of Abatements and Refunds. The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination or report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the GOODS DECLARATION: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in public or private warehouses outside customs zone.
TCCP CTMA
Sec. 1708. Claim for Refund and Mode of Payment. —
All claims for refund of duties shall be made in writing, and
forwarded to the Collector to whom such duties are paid,
who upon receipt of such claim shall verify the same by the
records of his office, and if found to be correct and in
accordance with law, shall certify the same to the
Commissioner with his recommendation together with all
necessary papers and documents. Upon receipt by the
Commissioner of such certified claim he shall cause the
same to be paid if found correct.
SEC. 910. Claim for Refund of Duties and Taxes.
All claims for refund of duties shall be made in writing and
forwarded to the Collector to whom such duties are paid,
who upon receipt of such claim, shall verify the same by the
records of his Office, and if found to be correct and in
accordance with law, shall certify the same to the
Commissioner with his recommendation together with all
necessary papers and documents. Upon receipt by the
Commissioner of such certified claim he shall cause the
same to be paid if found correct. ALL CLAIMS AND
APPLICATION FOR REFUND UNDER THIS CHAPTER
SHALL PRESCRIBE IF THE PROPERLY
ACCOMPLISHED CLAIM IS NOT FILED WITHIN ONE (1)
YEAR FROM DATE OF IMPORTATION.
TCCP CTMA
Sec. 2204. Place Where Authority May Be Exercised. —
Persons acting under authority conferred pursuant to
subsection (e) of the preceding section may exercise their
authority within the limits of the collection district only and in
or upon the particular vessel or aircraft, or in the particular
place, or in respect to the particular article specified in the
appointment. All such appointments shall be in writing, and
the original shall be filed in the customhouse of the district
where made. All other persons exercising the powers hereinabove
conferred may exercise the same at any place within the
jurisdiction of the Bureau of Customs.
SEC. 1001. Place Where Authority May be Exercised.
All persons conferred with powers in the preceding section
may exercise the same at any place within the jurisdiction of
the Bureau of Customs. THE BUREAU OF CUSTOMS ALL
EXERCISE POLICE AUTHORITY IN ALL AREAS
DEFINED IN SECTION 300 OF THIS ACT. PORT
AUTHORITIES SHALL PROVIDE AUTHORIZED CUSTOM OFFICIALS WITH UNHAMPERED ACCESS TO ALL
PREMISES OF THE CUSTOMS ZONE WITHIN THEIR
ADMINISTRATIVE JURISDICTION. THE BUREAU OF CUSTOMS MAY EXERCISE
OVERSIGHT POLICE AUTHORITY IN ECONOMIC OR
FREE PORT ZONE SUBJECT TO PROPER
COORDINATION WITH THE GOVERNING AUTHORITY
OF THE ZONE. FOR THIS PURPOSE, TO ENSURE
CONSISTENCY AND HARMONY IN THE FORMULATION
AND IMPLEMENTATION OF CUSTOMS POLICIES
AFFECTING THE ZONE, THE COMMISSIONER OF
CUSTOMS SHALL SIT AS AN EX-OFICIO MEMBER OF
THE BOARD OF DIRECTORS OF ALL ECONOMIC OR
ZONE AUTHORITIES.
TCCP CTMA
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: Fine P50-10,000
The penalty of prison may or shall be imposed when the crime of serious physical injuries shall have been committed and the penalty of reclusion perpetua to death shall be imposed when the crime of homicide shall have been committed by reason or on the occasion of the unlawful importation
SEC. 1526. Unlawful Importation OR EXPORTATION. Any person who shall fraudulently import or EXPORT OR bring into OR OUT OF 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: Fine P20,000-P500,000 The penalty of imprisonment may or shall be imposed when the crime of serious physical injuries shall have been committed and the penalty of reclusion perpetua to death shall be imposed when the crime of homicide shall have been committed by reason or on the occasion of the unlawful importation. HOWEVER IF THE SMUGGLED ARTICLES IS ANTI SOCIAL GOODS, THEPENALTY IMPOSABLE IS SIX (6) YEARS AND ONE (1) DAY IMPRISONMENT.
Customs and Tariff Modernization Act 2008
CTMA is the answer to a Philippine Modernized Customs, thus it must be passed into law.
Customs and Tariff Modernization Act 2008
Modernization of Customs is not the sole responsibility of the government. It can only be achieved through partnership with the trading community and other relevant sectors.
Customs and Tariff Modernization Act 2008
Thank you