Choose the correct answer. Smuggling – (1%)
(A) does not extend to the entry of imported or exported articles by means of any false or fraudulent invoice, statement or practices; 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.
(B) is limited to the import of contraband or highly dutiable cargo beyond the reach of customs authorities.
(C) is committed by 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 any manner facilitate the transportation, concealment or sale of such article after importation, knowing the same to have been imported contrary to law.
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(C) Smuggling is committed by any person who shall fraudulently import or bring into the Philippines, or assist in so doing, any article, contrary to law. Under Section 3601
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Quick check
What constitutes smuggling under Section 3601 of the Tariff and Customs Code?
Smuggling includes fraudulently bringing any article into the Philippines contrary to law or assisting in its transport or sale.
How is technical smuggling committed under Philippine customs laws?
Technical smuggling involves using fraudulent entry documents, misdeclaration, or under-invoicing to evade duties.
What legal presumption arises when a person is found in possession of illegally imported goods?
Possession of smuggled goods without proof of legal importation raises a presumption of guilt under customs law.
Under the Customs Modernization and Tariff Act (CMTA), what is outright smuggling?
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Which government agency has primary jurisdiction over the seizure and forfeiture of smuggled goods?
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Learn more about these topics
1. Definition of Smuggling
Under Section 3601 of the Tariff and Customs Code and Section 102 of the Customs Modernization and Tariff Act, smuggling encompasses fraudulent importation or bringing into the Philippines of any article contrary to law. It also covers assisting in illegal importation, as well as receiving, concealing, buying, selling, or facilitating the transportation or sale of such articles after importation with knowledge of their unlawful entry.
2. Outright vs Technical
Smuggling is legally classified into outright smuggling and technical smuggling. Outright smuggling occurs when goods are imported without passing through customs control or without required import entry documentation. Technical smuggling involves importing goods through fraudulent practices, such as under-invoicing, misdeclaration of quantity or weight, or false classification to evade payment of correct customs duties and taxes.
3. Penalties for Smuggling
Persons who commit smuggling or assist in fraudulent importations face criminal liability, including imprisonment, fines, and forfeiture of the smuggled goods. Possession of smuggled merchandise without satisfactory explanation raises a statutory presumption of illegal importation, shifting the burden to the possessor to prove legitimate entry and payment of duties.