ChanRobles Virtual law Library

Section 2201. Obstruction of Customs Premises. — No person shall obstruct a customhouse, warehouse, office, wharf, street or other premises under the control of the Bureau of Customs, or any of the approaches to such house or premises.  chanrobles virtual law library

Sec. 2202. Special Surveillance for Protection of Customs Revenue and Prevention of Smuggling. — In order to prevent smuggling and to secure the collection of the legal duties, taxes and other charges, the customs service shall exercise surveillance over the coast, beginning when a vessel or aircraft enters Philippine territory and concluding when the article imported therein has been legally passed through the customhouse.  chanrobles virtual law library

Sec. 2203. Persons Having Police Authority. — For the enforcement of the customs and tariff laws, the following persons are authorized to effect searches, seizures and arrests conformably with the provisions of said laws: 

a. Officials of the Bureau of Customs, collectors, assistant collectors, deputy collectors, surveyors, security and secret-service agents, inspectors, port patrol officers and guards of the Bureau of Customs.  chanrobles virtual law library b. Officers of the Philippine Navy when authorized by the Commissioner.  chanrobles virtual law library c. Any person especially authorized in writing by the Commissioner. 
d. Officers generally empowered by law to effect arrests and execute processes of courts, when acting under direction of the Collector. 
e. Any person especially authorized by a Collector, subject to the restrictions stated in the next succeeding section. 

Persons exercising the powers hereinabove conferred shall, in the exercise thereof, have the same authority, be entitled to the proper protection, and shall be governed by the same law, not inconsistent with the provisions of this section, as other officers exercising police authority in general.  chanrobles virtual law library

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. 

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All other persons exercising the powers hereinabove conferred may exercise the same at any place within the jurisdiction of the Bureau of Customs. 

Sec. 2205. Exercise of Power of Seizure and Arrest. — It shall be within the power of a customs official or person authorized as aforesaid, and it shall be his duty, to make seizure of any vessel, aircraft, cargo, articles, animal or other movable property when the same is subject to forfeiture or liable for any fine imposed under customs and tariff laws, and also to arrest any person subject to arrest for violation of any customs and tariff laws, such power to be exercised in conformity with the law and the provisions of this Code. 

Sec. 2206. Duty of Officer or Official to Disclose Official Character. — It shall be the duty of any person exercising authority as aforesaid, upon being questioned at the time of the exercise thereof, to make known his official character as an officer or official of the Government, and if his authority is derived from special authorization in writing to exhibit the same for inspection, if demanded. 

Sec. 2207. Authority to Require Assistance. — Any person exercising police authority under the customs and tariff laws may demand assistance of any police officer when such assistance shall be necessary to effect any search, seizure or arrest which may be lawfully made or attempted by him. It shall be the duty of any police officer upon whom such requisition is made to give such lawful assistance in the matter as may be required. 

Sec. 2208. Right of Police Officer to Enter Inclosure. — For the more effective discharge of his official duties, any person exercising the powers herein conferred, may at anytime enter, pass through, or search any land or inclosure or any warehouse, store or other building, not being a dwelling house.  chanrobles virtual law library

A warehouse, store or other building or inclosure used for the keeping of storage of articles does not become a dwelling house within the meaning hereof merely by reason of the fact that a person employed as watchman lives in the place, nor will the fact that his family stays there with him alter the case. 

Sec. 2209. Search of Dwelling House. — A dwelling house may be entered and searched only upon warrant issued by a judge or justice of the peace, upon sworn application showing probable case and particularly describing the place to be searched and person or thing to be seized. 

Sec. 2210. Right to Search Vessels or Aircrafts and Persons or Articles Conveyed Therein. — It shall be lawful for any official or person exercising police authority under the provisions of this Code to go abroad any vessel or aircraft within the limits of any collection to go aboard any vessel or aircraft within the limits of any collection district, and to inspect, search and examine said vessel or aircraft and any trunk, package, box or envelope on board, and to search any person on board the said vessel or aircraft and to this end to hail and stop such vessel or aircraft if under way, to use all necessary force to compel compliance; and if it shall appear that any breach or violation of the customs and tariff laws of the Philippines has been committed, whereby or in consequence of which such vessels or aircrafts, or the article, or any part thereof, on board of or imported by such vessel or aircraft, is liable to forfeiture, to make seizure of the same or any part thereof. 

The power of search hereinabove given shall extend to the removal of any false bottom, partition, bulkhead or other obstruction, so far as may be necessary to enable the officer to discover whether any dutiable or forfeitable articles may be concealed therein. 

No proceeding herein shall give rise to any claim for the damage thereby caused to article or vessel or aircraft. 

Sec. 2211. Right to Search Vehicles, Beasts and Persons. — It shall also be lawful for a person exercising authority as aforesaid to open and examine any box, trunk, envelope or other container, wherever found where he has reasonable cause to suspect the presence therein of dutiable or prohibited article or articles introduced into the Philippines contrary to law, and likewise to stop, search and examine any vehicle, beast or person reasonably suspected of holding or conveying such article as aforesaid.  chanrobles virtual law library

Sec. 2212. Search of Persons Arriving From Foreign Countries. — All persons coming into the Philippines from foreign countries shall be liable to detention and search by the customs authorities under such regulations as may be prescribed relative thereto.

Female inspectors may be employed for the examination and search of persons of their own sex. 

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chanrobles virtual law library

Sec. 2301. Warrant for Detention of Property — Bond. — Upon making any seizure, the Collector shall issue a warrant for the detention of the property; and if the owner or importer desires to secure the release of the property for legitimate use, the Collector may surrender it upon the filing of a sufficient bond, in an amount to be fixed by him, conditioned for the payment of the appraised value of the article and/or any fine, expenses and costs which may be adjudged in the case: Provided, That articles the importation of which is prohibited by law shall not be released under bond.  chanrobles virtual law library

Sec. 2302. Report of Seizure To Commissioner and Auditor. — When a seizure is made for any cause, the Collector of the district wherein the seizure is effected shall immediately make report thereof to the Commissioner and to the Auditor General. 

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Sec. 2303. Notification to Owner or Importer. — The Collector shall give the owner or importer of the property or his agent a written notice of the seizure and shall give him an opportunity to be heard in reference to the delinquency which was the occasion of such seizure. 

For the purpose of giving such notice and of all other proceedings in the matter of such seizure, the importer, consignee or person holding the bill of lading shall be deemed to be the "owner" of the article included in the bill. 

For the same purpose, "agent" shall be deemed to include not only any agent in fact of the owner of the seized property but also any person having responsible possession of the property at the (missing) of the seizure, if the owner or his agent in fact is unknown or cannot be reached.

Sec. 2304. Notification to Unknown Owner. — Notice to an unknown owner shall be effected by posting a notice for fifteen days in the public corridor of the customhouse of the district in which the seizure was made, and, in the discretion of the Commissioner, by publication in a newspaper or by such other means as he shall consider desirable. 

Sec. 2305. Description and Appraisal and Classification of Seized Property. — The Collector shall also cause a list and particular description of the property seized to be prepared and an appraisement or classification of the same at its wholesale value in the local market in the usual wholesale quantities to be made by at least two appraising officials, if there are such officials at or near the place of seizure; in the absence of such officials, then by two competent and disinterested citizens of the Philippines, to be selected by him for that purpose, residing at or near the place of seizure, which list and appraisement shall be properly attested to by such Collector and the persons making the appraisal. 

Sec. 2306. Proceedings in Case of Property Belonging to Unknown Parties. — If, within fifteen days after the notification prescribed in section twenty-three hundred and four of this Code, no owner or agent can be found or appears before the Collector, the latter shall declare the property forfeited to the government to be sold at auction in accordance with law.  chanrobles virtual law library

Sec. 2307. Settlement of Case by Payment of Fine or Redemption of Forfeited Property. — If, in any seizure case, the owner or agent shall, while the case is yet before the Collector of the district of seizure, pay to such Collector the fine imposed by him or, in case of forfeiture, shall pay the appraised value of the property, or, if after appeal of the case, he shall pay to the Commissioner the amount of the fine as finally determined by him, or, in case of forfeiture, shall pay the appraised value of the property, such property shall be forthwith surrendered, and all liability which may or might attach to the property by virtue of the offense which was the occasion of the seizure and all liability which might have been incurred under any bond given by the owner or agent in respect to such property shall thereupon be deemed to be discharged. 

Redemption of forfeited property shall not be allowed in any case where the importation is absolutely prohibited or where the surrender of the property to the person offering to redeem the same would be contrary to law. 

Sec. 2308. Protest and Payment upon Protest in Civil Matters. — When a ruling or decision of the Collector is made whereby liability for duties, fees, or other money charge is determined, except the fixing of fines in seizure cases, the party adversely affected may protest such ruling or decision by presenting to the Collector at the time when payment of the amount claimed to be due the Government is made, or within thirty days thereafter, a written protest setting forth his objections to the ruling or decision in question, together with the reasons therefor. No protest shall be considered unless payment of the amount due after final liquidation has first been made. 

Sec. 2309. Protest Exclusive Remedy in Protestable Case. — In all cases subject to protest, the interested party who desires to have the action of the Collector reviewed, shall make a protest, otherwise, the action of the Collector shall be final and conclusive against him, except as to matters correctible for manifest error in the manner prescribed in section one thousand seven hundred and seven hereof. 

Sec. 2310. Form and Scope of Protest. — Every protest shall be filed in accordance with the prescribed rules and regulations promulgated under this section and shall point out the particular decision or ruling of the Collector to which exception is taken or objection made, and shall indicate with reasonable precision the particular ground or grounds upon which the protesting party bases his claim for relief. 

The scope of a protest shall be limited to the subject matter of a single adjustment or other independent transaction; but any number of issue may be raised in a protest with reference to the particular item or items constituting the subject matter of the protest. 

"Single adjustment", as hereinabove used, refers to the entire content of one liquidation, including all duties, fees, surcharges or fines incident thereto.  chanrobles virtual law library

Sec. 2311. Samples to be Furnished by Protesting Parties. — If the nature of the articles permit, importers filing protests involving questions of fact must, upon demand, supply the Collector with samples of the articles which are the subject matter of the protests. Such samples shall be verified by the custom official who made the classification against which the protest are filed.

Sec. 2312. Decision or Action by Collector in Protest and Seizure Cases. — When a protest in proper form is presented in a case where protest in required, the Collector shall reexamine the matter thus presented, and if the protest is sustained, in whole or in part, he shall enter the appropriate order, the entry reliquidated if necessary. 

In seizure cases, the Collector, after a hearing, shall in writing make a declaration of forfeiture or fix the amount of the fine or take such other action as may be proper. 

Sec. 2313. Review by Commissioner. — The person aggrieved by the decision or action of the Collector in any matter presented upon protest or by his action in any case of seizure may, within fifteen days after notification in writing by the Collector of his action or decision, give written notice to the Collector of his desire to have the matter reviewed by the Commissioner. Thereupon the Collector shall forthwith transmit all the records of the proceedings to the Commissioner, who shall approve, modify or reverse the action or decision of the Collector and take such steps and make such orders as may be necessary to give effect to his decision. 

Sec. 2314. Notice of Decision of Commissioner. — Notice of the decision of the Commissioner shall be given to the party by whom the case was brought before him for review, and in seizure cases such notice shall be effected by personal service if practicable. 

Sec. 2315. Supervisory Authority of Commissioner And of Department Head in Certain Cases. — If in any case involving the assessment of duties the importer shall fail to protest the ruling of the Collector, and the Commissioner shall be of the opinion that the ruling was erroneous and unfavorable to the Government, the latter may order a reliquidation; and if the ruling of the Commissioner in any unprotested case should, in the opinion of the department head, be erroneous and unfavorable to the Government, the department head may require the Commissioner to order a reliquidation. 

Except as in the preceding paragraph provided, the supervisory authority of the department head over the Bureau of Customs shall not extend to the administrative review of the ruling of the Commissioner in matters appealed to the Court of Tax Appeals. 

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chanrobles virtual law library

Sec. 2401. Supervision and Control over Judicial Proceedings. — In the absence of special provision, judicial action and proceedings instituted on behalf of the Government pursuant to the provisions of this Code shall be subject to the supervision and control of the Commissioner.  chanrobles virtual law library

Sec. 2402. Review by Court of Tax Appeals. — The party aggrieved by a ruling of the Commissioner in any matter brought before him upon protest or by his action or ruling in any case of seizure may appeal to the Court of Tax Appeals, in the manner and within the period prescribed by law and regulations. 
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Unless an appeal is made to the Court of Tax Appeals in the manner and within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be final and conclusive. 

chanrobles virtual law library

chanrobles virtual law library

Sec. 2501. Failure to Pay Liquidated Charges. — For failure to pay the amount of liquidated duties, taxes and other charges of a liquidation within ten working days after the notice of liquidation shall have been publicly posted in the customhouse, a surcharge of five per centum of the total amount or balance found upon liquidation shall be added thereto and collected therewith. chanrobles virtual law library

Sec. 2502. Failure to Supply Invoice. — When an entry of articles valued at more than five hundred pesos is permitted by the Collector to be effected upon commercial invoice signed by the manufacturer, seller or shipper, the Collector instead of requiring a bond for the subsequent production of the consular invoice, may, if the importer prefers, impose a surcharge of not less than twenty-five pesos nor more than an amount equal to fifty per centum of the duties due upon the importation. 

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Sec. 2503. Undervaluation and Misdeclaration in Entry. — When the value of the imported articles shall be so declared and entered that the duties, based on the declaration of the importer on the face of the entry, would be less by twenty per centum than should be legally collected, or when the dutiable weight measurement or quantity of imported articles is found upon examination to exceed by ten per centum or more, the entered weight, measurement or quantity, a surcharge may, in the discretion of the Collector be collected from the importer in an amount not less than the difference between the full duty and the duty based upon the declaration of the importer, nor more than five times of such difference: Provided, That in cases where the Collector decides to waive imposition of any surcharge in excess of one hundred pesos in any entry, his action shall be subject to review by the Commissioner. 

Sec. 2504. Failure or Refusal of Party to Give Evidence or Submit Documents for Examination. — When the owner, importer or consignee of any imported articles, or the agent of either, fails or refuses, upon lawful demand in writing by any customs official to appear, make oath or submit himself to examination, or to answer any material question or refuses to produce records, accounts or invoices in his possession pertaining to the value, classification or disposition of the article in question and deemed material in appraising the same, the Collector shall assess a surcharge of twenty per centum ad valorem on the article which is the subject of the importation. 

Sec. 2505. Failure to Declare Baggage. — Whenever any dutiable article is found in the baggage of any person arriving within the Philippines which is not included in the baggage declaration, such article shall be seized and the person in whose baggage it is found may obtain release of such article, if not imported contrary to any law upon payment of treble the appraised value of such article plus all duties, taxes and other charges due thereon unless it shall be established to the satisfaction of the Collector that the failure to mention or declare said dutiable article was without fraud. 

Nothing in this section shall preclude the bringing of criminal action against the offender. 

Sec. 2506. Breach of Bond. — Upon breach of a bond required to be filed under the tariff and customs laws, the Collector subject to the approval of the Commissioner, may accept in satisfaction thereof a smaller sum than that mentioned in the penalty clause of the bond, but in no case less than the amount necessary to indemnify the Government for the damage occasioned by such breach. 

Sec. 2507. Unlawful Navigation of Unregistered Vessel. — When any vessel is used or navigated in Philippine waters without having been first duly registered in the Bureau of Customs, or application therefor made as required by law, such vessel shall be fined in a sum not less than fifty pesos nor more than one thousand pesos. 

Sec. 2508. Vessel Engaging in the Coastwise Trade Without License. — Any vessel engaging in the coastwise trade, without the requisite license, shall be fined in a sum not exceeding one thousand pesos. 

Sec. 2509. Vessel Navigating Without Complement of Officers. — Any Philippine vessel navigating without a full complement of duly licensed officers, not otherwise due to an emergency beyond the control of the master, owner or agent, shall be fined in a sum not exceeding one thousand pesos.

Sec. 2510. Vessel Engaging in Bay and River Business Without License. — Any vessel engaging in the business of towing or of transporting passengers or freight in any harbor, bay, river or any inland water navigable from the sea, without the requisite license, shall be fined in a sum not exceeding five hundred pesos. 

Sec. 2511. Failure to Produce Members of Crew. — When the master of a Philippine vessel returning from abroad fails to produce as required by law, any member of the crew listed at the time of departure from the Philippines, in the vessel's shipping articles, the vessel shall be fined in the sum not exceeding five hundred pesos for each member absent and unaccounted for.  chanrobles virtual law library

Sec. 2512. Injury to Buoys and Beacons. — When any buoy or beacon maintained in Philippine waters is damaged, misplaced or destroyed by reason of having made fast thereto any vessel or other floating object or as a consequence of the negligent navigation or control thereto, such vessel, or the owner or person in control of any such other object which caused the damage shall be subject to a fine of not more than two hundred pesos, to which shall be added the expense of repairing or replacing the same. 

Sec. 2513. Vessel or Aircraft Departing before Entry Made. — Any vessel or aircraft arriving within the limits of a collection district from a foreign port which departs before entry is made, without being compelled to do so by stress of weather, pursuit or duress of enemies, or other necessity, shall be fined in a sum not exceeding five thousand pesos. 

Sec. 2514. Obstruction to Boarding Official. — If the master or pilot in command or any member of the complement of any vessel or aircraft arriving at a Philippine port obstructs on hinders any official from lawfully going on board such vessel or aircraft for the purpose of enforcing the customs and tariff laws intentionally causes any such official to be so obstructed or hindered, the vessel or aircraft shall be fined in a sum not exceeding five thousand pesos. 

Sec. 2515. Unlawful Boarding or Leaving of Vessel or Aircraft. — If upon arrival at a Philippine port, any master of a vessel or pilot in command of an aircraft engaged in a foreign trade permits any person to board or leave the vessel or aircraft without the permission of the customs official in charge, such vessel or aircraft shall be fined in a sum not exceeding one thousand pesos. 

Sec. 2516. Failure to Deliver or Receive Mail. — If the master of a vessel or pilot in command of an aircraft arriving at a Philippine port fails or refuses to deliver to the postmaster of the nearest post office, as required by law or contract, all mail matter on board such vessel or aircraft and destined for the particular port, the vessel or aircraft shall be fined in a sum not exceeding one thousand pesos. 

When any vessel or aircraft which is required by law or contract to carry mail matter departs from a port or place where mail should be received, without giving the postmaster or other postal official a reasonable opportunity to deliver to the vessel or aircraft of its proper officer or agent, any mail matter addressed to or destined for the port or place to which the vessel or aircraft is bound, such vessel or aircraft shall be fined in a sum not exceeding one thousand pesos. 

Sec. 2517. Unlading of Cargo Before Arrival At Port of Destination. — If, upon the arrival within the limits of any collection district of the Philippines of any vessel or aircraft engaged in foreign trade, the master or pilot in command thereof permits any part of the cargo to be unladen before her arrival at her port of destination, and without authority from a proper customs official, such vessel or aircraft shall be fined in a sum not exceeding five thousand pesos, unless the unlading was rendered necessary by stress of weather, accident or other necessity; and if due to necessity, the subsequent approval of the proper Collector must be obtained. 

Sec. 2518. Unlading of Cargo at Improper Time or Place After Arrival. — Any vessel or aircraft, which after arrival at her port of destination in the Philippines, discharges cargo at any time or place other than that designated by the Collector shall be fined in a sum not exceeding ten thousand pesos unless the unlading was rendered necessary by stress of weather, accident or other necessity; and if due to necessity, the subsequent approval of the proper Collector must be obtained. 

Sec. 2519. Failure to Exhibit or Deposit Documents. — When the master of a vessel or pilot in command of an aircraft engaged in foreign trade fails to exhibit to the Collector at the time of entry of his vessel or aircraft the register or other paper in lieu thereof, together with the clearance and other papers granted by the customs officials to his vessel or aircraft at the last foreign port of departure, or fails to exhibit any certificate or other document required to be then exhibited, such vessel or aircraft shall be fined in a sum not exceeding five thousand pesos. 

Such vessel shall be liable for the payment of the aforesaid fine if the master, within forty-eight hours after arrival, shall fail to deliver to the proper consular officer of his nation such documents as are required by law to be deposited with him, or, if after having made such deposit, the master shall fail to produce to the Collector the required evidence that the same has been effected. 

Sec. 2520. Bringing of Unmanifested Arms, Explosives or War Equipment. — Any vessel or aircraft arriving at a port in the Philippines, having firearms, gunpowder, cartridges, dynamite or any other explosives, munitions or equipments of war concealed on board his vessel or not contained in the manifest of the vessel or aircraft, shall be fined not exceeding twenty thousand pesos. 

Sec. 2521. Failure to Supply Requisite Manifests. — If any vessel or aircraft enters or departs from a port of entry without submitting the proper manifests to the customs authorities, or shall enter or depart conveying unmanifested cargo other than as stated in the next preceding section hereof, such vessel or aircraft shall be fined in a sum not exceeding ten thousand pesos. 

The same fine shall be imposed upon any arriving or departing vessel or aircraft if the master or pilot in command shall fail to deliver or mail to the Auditor General a true copy of the manifest of the incoming or outgoing cargo, as required by law. 

Sec. 2522. Disappearance of Manifested Article. — When any package or article mentioned in the manifest shall not be duly forthcoming upon the arrival of the vessel or aircraft, the vessel or aircraft shall be fined in a sum not exceeding two thousand pesos, unless the disappearance of the package or article in question was not due to the negligence of the master of the vessel or pilot in command of an aircraft and explained to the satisfaction of the Collector. 

The vessel or aircraft shall be liable for the payment of the same fine when a package or article listed in the manifest does not tally materially in character or otherwise with the description thereof in the manifest.

Sec. 2523. Discrepancy Between Actual and Declared Weight of Manifested Article. — If the gross weight of any article or package described in the manifest exceeds by more that twenty per centum the gross weight as declared in the manifest or bill of lading thereof, and the Collector shall be of opinion that such discrepancy was due to the carelessness or incompetency of the master or pilot in command, owner or employee of the vessel or aircraft, a fine of not more than fifteen per centum of the value of the package or article in respect to which the deficiency exists, may be imposed upon the importing vessel or aircraft. 

Sec. 2524. Delivery of Cargo Not Agreeing With Master's or Pilot's in Command Report. — When a vessel or aircraft arriving from a foreign port is compelled by necessity to put into another port than the port of her destination and permission is granted by the Collector for the unlading of the vessel or aircraft or the delivery of any part of her cargo and it shall be found that the delivery of the cargo does not agree with the master's or pilot's in command report, and the discrepancy is not satisfactorily explained, the vessel or aircraft shall be fined in a sum not exceeding five thousand pesos.  chanrobles virtual law library

Sec. 2525. Breaking of Seal Placed by Customs Official. — If any seal placed by a customs official upon any vessel or aircraft or compartment thereof, or upon any box, trunk or other package of article on board any vessel or aircraft is broken or destroyed, the vessel or aircraft shall be fined in a sum not exceeding five thousand pesos for each seal so broken or destroyed. 

Sec. 2526. Breaking of Lock or Fastening Placed by Customs Official. — If any lock or other fastening device placed by a customs official upon any hatch door, or other means of communication with the hold of a vessel or aircraft, or other part thereof, for the security of the same during the nighttime, shall be unlawfully opened, broken or removed, or if any of the articles contained in the hold or in other compartments so secured shall be clandestinely abstracted and landed, the vessel or aircraft shall be fined in a sum not exceeding five thousand pesos. 

Sec. 2527. Disappearance of Trunk or Package Specially Noted by Customs Official. — When any box, trunk or other package of article is found by a customs official on any incoming vessel or aircraft separate from the rest of the cargo or in any unusual or improper place on such vessel or aircraft and the same shall be noted by him, with proper description, and the attention of the master or pilot in command or other responsible officer of the vessel or aircraft is called thereto, the vessel or aircraft shall be fined in a sum not exceeding one thousand pesos for every such package which may subsequently be missing and unaccounted for upon the arrival of the vessel or aircraft at the port of entry. 

Sec. 2528. False Statement of Vessel's or Aircraft's Destination. — When the master or pilot in command of a vessel or aircraft laden with articles shall make a false statement as to the next destination of such vessel or aircraft, when information concerning the same is required of him by a customs official, such vessel or aircraft shall be fined in a sum not exceeding five thousand pesos; and the circumstances that a vessel or aircraft after clearing for a certain port of destination goes to some other port, not being impelled to do so by necessity, shall be prima facie proof that the original statement of the vessel's or aircraft's actual destination was false. 

Sec. 2529. Miscellaneous Offenses. — The following administrative fines shall be imposed upon any vessel that sails or operates under any of the circumstances hereunder specified: 

a. For sailing or operating without proper certificate of inspection and special permit, fifty pesos for each offense;  chanrobles virtual law library b. For sailing or operating with expired license or permit, one hundred pesos for each offense;  chanrobles virtual law library c. For engaging in the business of transporting passengers in the coastwise trade without license or permit, one hundred pesos for each offense; 
d. For navigating without sufficient life preservers, belts or rafts required by customs regulations, one hundred pesos for each offense; 
e. For navigating without fire-fighting apparatus and/or medical supplies required by customs regulations, fifty pesos for each offense; 
f. For sailing with excess passengers, twenty pesos for each passenger in excess of the authorized number, but in no case less than the fare payable by each passenger to his place of destination; 
g. For sailing with overloaded cargo, fifty pesos for each offense in case of vessels of fifty tons gross or less; one hundred pesos in case of vessels of not less than fifty tons nor more than one hundred tons gross; and not less than two hundred pesos nor more than five hundred pesos in case of vessels of one hundred tons gross or more; 
h. A vessel shall be fined in an amount hereafter fixed for: 

(1) Anchoring at any dock, pier, wharf, quay or bulkhead without rat guards, fifty pesos for coastwise vessels, and two hundred pesos for overseas vessels;  chanrobles virtual law library (2) Dumping garbage or slops over the side in port, one hundred pesos;  chanrobles virtual law library (3) Dumping or causing to spread crude oil, kerosene or gasoline in the bay or at the piers while in port, two hundred pesos for each offense;
(4) Loading gasoline at a place other than that designated by the regulations, four hundred pesos for each offense. 

Sec. 2530.Property Subject to Forfeiture Under Tariff and Customs Laws. — Any vessel or aircraft, cargo, articles and other objects shall, under the following conditions, be subject to forfeiture: 

a. Any vessel or aircraft, including cargo, which shall be used lawfully in the importation or exportation of articles into or from any Philippine port or place except a port of entry; and any vessel which, being of less than thirty tons capacity shall be used in the importation of articles into any Philippine port or place except into a port of the Sulu sea where importation in such vessel may be authorized by the Commissioner, with the approval of the department head.  chanrobles virtual law library b. Any vessel engaging in the coastwise trade which shall have on board any article of foreign growth, product or manufacture in excess of the amount necessary for sea stores, without such article having been properly entered or legally imported.  chanrobles virtual law library c. Any vessel or aircraft into which shall be transferred cargo unladen contrary to law prior to the arrival of the importing vessel or aircraft at her port of destination.
d. Any part of the cargo of a vessel or aircraft arriving from a foreign port which is unladen before arrival at the vessel's or aircraft's port of destination and without authority from the proper customs official; but such cargo shall not be forfeited if such unlading was due to accident, stress of weather or other necessity and is subsequently approved by the Collector. 
e. Any article which is fraudulently concealed in or removed from any public or private warehouse under customs supervision. 
f. Any article of prohibited importation or exportation, the importation or exportation of which is effected or attempted contrary to law, and all other articles which, in the opinion of the Collector, have been used, are or were intended to be used as instrument in the importation or exportation of the former. 
g. Unmanifested article found on any vessel or aircraft, if manifest therefor is required. 
h. Sea stores or stores for aircraft adjudged by the Collector to be excessive, when the duties assessed by the Collector thereon are not paid or secured forthwith upon assessment of the same. 
i. Any package of imported article which is found by the examining official to contain any article not specified in the invoice or entry, including all other packages purportedly containing imported articles similar to those declared in the invoice or entry to be the contents of the misdeclared package, provided the Collector is of the opinion that the misdeclaration was caused with fraudulent intent. 
j. Boxes, cases, trunks, envelopes and other containers of whatever character used as receptacles or as devices to conceal article which is itself subject to forfeiture under the customs and tariff laws or which is so designed as to conceal the character of such article. 
k. Any beast actually being used for the conveyance of article subject to forfeiture under the customs and tariff laws with its equipage or trappings, and any vehicles similarly used, together with its equipage and appurtenances, including the beast, team or other motive power drawing or propelling the same; but the forfeiture shall not be effected if it is established that the owner of the means of conveyance used as aforesaid or his agent in charge thereof at the time, has no knowledge of the unlawful act. 
l. Any money or thing of value offered as a bribe or for the purpose of exerting improper influence over a customs official or employee. 
m. Any article sought to be imported or exported: 

(1) Without going through a customhouse, whether the act was consummated, frustrated or attempted;  chanrobles virtual law library (2) By failure to mention to a customs official, articles found in the baggage of a person arriving from abroad.  chanrobles virtual law library (3) On the strength of a false declaration or affidavit executed by the owner, importer, exporter or consignee concerning the importation or exportation of such article. 
(4) On the strength of a false invoice or other document executed by the owner, importer, exporter or consignee concerning the importation or exportation of such article. 
(5) Through any other fraudulent practice or device by means of which such articles was entered through a customhouse to the prejudice of the government. 

Sec. 2531. Conditions Affecting Forfeiture of Article. — As regards imported or exported article or articles whereof the importation or exportation is merely attempted, the forfeiture shall be effected only when and while the article is in the custody or within the jurisdiction of the customs authorities or in the hands or subject to the control of the importer, exporter, original owner, consignee, agent or other person effecting the importation, entry or exportation in question, or in the hands or subject to the control of some person who shall receive, conceal, buy, sell or transport the same or aid in any such acts, with knowledge that the article was imported, or was the subject of an attempt at importation or exportation, contrary to law.  chanrobles virtual law library

Sec. 2532. Enforcement of Administrative Fines and Forfeitures. — Administrative fines and forfeitures shall be enforced by the seizure of the vessel or aircraft or other property subject to the fine or forfeiture and by subsequent proceedings in conformity with the provisions of Parts 2 and 3, Title VI, Book II, of this Code. 

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Sec. 2533. Seizure of Vessel or Aircraft for Delinquency of Owner or Officer. — When the owner, agent, master, pilot in command or other responsible officer of any vessel or aircraft becomes liable to be fined under the customs and tariff laws on account of a delinquency in the discharge of a duty imposed upon him with reference to the said vessel or aircraft, the vessel or aircraft itself may be seized and subjected in an administrative proceeding for the satisfaction of the fine for which such person would have been liable. 

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Sec. 2601. Property Subject to Sale. — Property in customs custody shall be subject to sale under the conditions hereinafter provided:chanroblesvirtuallawlibrary

a. Abandoned articles. chanrobles virtual law library b. Bonded articles entered under warehousing entry not withdrawn nor the duties and taxes paid thereon within the period prescribed by law.  chanrobles virtual law library c. Articles for which import entry has been filed but have not been claimed within fifteen days thereafter: Provided, That in justifiable cases, or when public interest so requires, the Collector may, in his discretion, grant an extension of not more than fifteen days. 
d. Seized property, other than contraband, after liability to sale shall have been established by proper administrative or judicial proceedings in conformity with the provisions of this Code. 
e. Any article subject to a valid lien for customs duties, taxes or other charges collectible by the Bureau of Customs, after the expiration of the period allowed for the satisfaction of the same. 

Sec. 2602. Place of Sale or Other Disposition of Property. — Property within the purview of this Part of this Code shall be sold, or otherwise disposed of, upon the order of the Collector of the port where the property in question is found, unless the Commissioner shall direct its conveyance for such purpose to some other port.  chanrobles virtual law library

Sec. 2603. Mode of Sale. — In the absence of any special provision, property subject to sale by the customs authorities shall be sold at public auction after ten days' notice conspicuously posted at the port and such other advertisement as may appear to the Collector to be advisable in the particular case. 

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Sec. 2604. Disqualification to Participate in Auction Sale. — No customs official or employee shall be allowed to bid directly or indirectly, in any customs auction. 

Sec. 2605. Disposition of Proceeds. — The following charges shall be paid from the proceeds of the sale in the order named: 

a. Expenses of appraisal, advertisement and sale.  chanrobles virtual law library b. Duties except in the case of abandoned and forfeited articles.  chanrobles virtual law library c. Taxes and other charges due the Government. 
d. Government storage charges. 
e. Arrastre and private storage charges. 
f. Freight, lighterage or general average, on the voyage of importation, of which due notice shall have been given to the Collector. 

Sec. 2606. Disposition of Surplus. — Except in the case of the sale of abandoned or forfeited articles, any surplus remaining after the satisfaction of all lawful charges as aforesaid shall be paid by the Collector to the owner, if known, otherwise it shall be retained by him for ten days subject to the call of the owner. Upon the failure of the owner to claim such surplus within this period, the Collector shall deposit such amount with the Treasurer of the Philippines as a special deposit, to be paid to the proper claimant demanding the same within one year thereafter, upon such evidence and in such manner as the Auditor General shall prescribe. 

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In all such cases the Collector shall report fully his action in the matter, together with all the particulars, to the Commissioner and to the Auditor General. After one year all unclaimed special deposits shall be considered by the Bureau of Treasury as customs receipts. 

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Sec. 2607. Disposition of Articles Liable to Deterioration. — Perishable articles shall not be deposited in a bonded warehouse; and, if not immediately entered for export or for transportation from the vessel or aircraft in which imported or entered for consumption and the duties and taxes paid thereon, such articles may be sold at auction, after such public notice, not exceeding three days, as the necessities of the case permit. 

When seizure shall be made of property which, in the opinion of the Collector, is liable to perish or be wasted or to depreciate greatly in value by keeping, or which cannot be kept without great disproportionate expense, whether such property consists of live animals or of any article, the appraiser shall so certify in his appraisal, then the Collector may proceed to advertise and sell the same at auction, upon notice as he shall deem to be reasonable. 

The same disposition may be made of any warehouse article when in the opinion of the Collector it is likely that the cost of depreciation, damage, leakage or other causes, may so reduce its value as to be insufficient to pay the duties, taxes and other charges due thereon, if it should be permitted to be so kept and be subjected to sale in the usual course.

Sec. 2608. Disposition of Articles Unfit for Use or Sale or Injurious to Public Health. — When any article, which in the opinion of the Collector, is a menace to public health, is seized or otherwise comes into the custody of the Bureau of Customs, the Collector of the port shall, if the matter is not disposable under the provisions relating to food and drugs, appoint a board of three members to examine the article. Whenever possible, one member shall be a representative of the Bureau of Health or the local health officer, and the two others shall be responsible officials of the Bureau of Customs, at least one of whom shall be an appraiser. Such board shall examine said article, and if the same is found to be unfit or a menace to the public health, the board shall so report in writing to the Collector, who shall forthwith order its destruction in such manner as the case may require. 

Health authorities at port of entry shall collaborate with the collectors in such matters with reasonable dispatch. 

Sec. 2609. Disposition of Contraband. — Articles of prohibited importation or exportation, known as contraband, shall, in the absence of special provision, be dealt with as follows: 

a. If the article in question is highly dangerous to be kept or handled, it shall forthwith be destroyed.  chanrobles virtual law library b. Contraband coin or bullion shall accrue to the Stabilization Fund of the Central Bank subject to the payment of the expenses incident to seizure, including the reward to the informer, if any.  chanrobles virtual law library c. Other contraband of commercial value and capable of legitimate use may be sold under such restrictions as will insure its use for legitimate purposes only; but if the thing is unfit for use or the Collector is of the opinion that, if sold it would be used for unlawful purposes, it may be destroyed in such manner as the Collector shall direct. 

Sec. 2610. Disposition of Unsold Articles for Want of Bidders. — When any article remains unsold for want of bidders or for lack of an acceptable bid, then the Collector shall, subject to the approval of the department head, dispose of such article to the best advantage of the government in a private sale, and in case the same can not be sold, then such articles shall be given to government charitable institutions through the Social Welfare Administration. 

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Sec. 2611. Disposition of Dangerous Explosives. — Gunpowder or other dangerous or explosive substances, except firecrackers shall not be deposited in a bonded warehouse, and when not entered for immediate use, transportation or export, shall be subject to such disposition, in the discretion of the department head, consistent with the public safety. 

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Expenses incurred in such disposition shall constitute a lien on the articles and a charge against the owner.