Fraudulent practices against customs revenue

by adminAugust 31, 20210 Comments
Section 3602 of the Tariff and Customs Code of the Philippines provides:

Section 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 offence, be punished in accordance with the penalties prescribed in the preceding section.

Section 3602 enumerates the various prohibited fraudulent practices, like the entry of imported or exported articles by means of any false or fraudulent invoice, statement or practice; the entry of goods at less than the true weight or measure; or the filing of any false or fraudulent entry for the payment of drawback or refund of duties. (Jardeleza v. People, G.R. No. 165265, February 6, 2006.) The following specific acts are punishable under Section 3602:

  1. Making or attempting to make any entry of imported or exported article by means of any false or fraudulent invoice, declaration, affidavit, letter, or paper;

  2. Making or attempting to make any entry of imported or exported article by means of any false statement, written or verbal;

  3. Making or attempting to make any entry of imported or exported article by means of any false or fraudulent practice whatsoever;

  4. Knowingly effects any entry of goods, wares or merchandise, at less than true weight or measures thereof;

  5. Knowingly effects any entry of goods, wares or merchandise upon a false classification as to quality or value;

  6. Knowingly effects any entry of goods, wares or merchandise by the payment of less than the amount legally due;

  7. 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;

  8. Knowingly and willfully 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.

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