VIOLATIONS:

R.A. 10863 Customs Modernization and Tariff Act of 2016

Section 102
- (PP) Technical Smuggling
- (NN) Smuggling
Section 118 (G) Prohibited Importation and Exportation
Section 404 Owner of Imported Goods
Section 1113 (f) Property Subject to Seizure and Forfeiture
Section 1430 Violations of this Act

R.A. 8484
Section 9 Access Device Act of 1998

CODAL:

Section 102
- (PP) Technical Smuggling
- (NN) Smuggling

Sec. 102. Definition of Terms. - As used in this Act:

(pp) Technical Smuggling refers to the act of importing goods into the country
by means of fraudulent, falsified or erroneous declaration of the goods to its
nature, kind, quality, quantity or weight, for the purpose of reducing or
avoiding payment of prescribed taxes, duties and other charges;

(nn) Smuggling refers to the fraudulent act of importing any goods into the
Philippines, or the act of assisting in receiving, concealing, buying, selling,
disposing or transporting such goods, with full knowledge that the same has
been fraudulently imported, or the fraudulent exportation of goods. Goods
referred to under this definition shall be known as smuggled goods;

Section 118 (G) Prohibited Importation and Exportation

Sec. 118. Prohibited Importation and Exportation. – The importation and

exportation of the following goods are prohibited:

(g) All otter goods or parts thereof which importation and exportation are
explicitly prohibited by law or rules and regulations issued by the
competent authority.

Section 404 Owner of Imported Goods

 Sec. 404. Owner of Imported Goods. – All goods imported into the Philippines
shall be deemed to be the property of the consignee or the holder of the bill of
lading, airway bill or other equivalent transport document if duly endorsed by
the consignee therein, or, if consigned to order, duly endorsed by the consignor.
The underwriters of abandoned goods and the salvors of goods saved from
wreck at sea, coast, or in any area of the Philippines, may be regarded as the
consignees.

Section 1113 (f) Property Subject to Seizure and Forfeiture

Sec. 1113. Property Subject to Seizure and Forfeiture. – Property that shall
be subject to seizure and forfeiture include:

(f) Goods, the importation or exportation of which are effected or attempted

contrary to law, or any goods of prohibited importation or exportation, and
all other goods which, in the opinion of the District Collector, have been
used, are or were entered to be used as instruments in the importation or
the exportation of the former;

Section 1430 Violations of this Act

Sec. 1430. Violations of this Act and Rules and Regulations in General. –
Any person who violates any other provision of this Act or the rules and
regulations issued pursuant thereto, shall be penalized with imprisonment of not
less than thirty (30) days and one (1) day but not more than one (1) year, or be
liable for a fine of not less than one hundred thousand pesos (P100,000.00) but
not more than three hundred thousand pesos (P300,000.00), or both. If the
offender is a foreigner, the offender shall be deported after serving the
sentence. If the offender is a public officer or employee, the offender shall be
disqualified from holding public office, from exercising the right to vote and to
participate in any public election for ten (10) years.

R.A. 8484
Section 9 Access Device Act of 1998

Section 9. Prohibited Acts. – The following acts shall constitute access device
fraud and are hereby declared to be unlawful:

(a) producing, using, trafficking in one or more counterfeit access devices;

(b) trafficking in one or more unauthorized access devices or access devices

fraudulently applied for;

(c) using, with intent to defraud, an unauthorized access device;

(d) using an access device fraudulently applied for;

(e) possessing one or more counterfeit access devices or access devices
fraudulently applied for;

(f) producing, trafficking in, having control or custody of, or possessing

device-making or altering equipment without being in the business or
employment, which lawfully deals with the manufacture, issuance, or
distribution of such equipment;

(g) inducing, enticing, permitting or in any manner allowing another, for

consideration or otherwise to produce, use, traffic in counterfeit access
devices, unauthorized access devices or access devices fraudulently
applied for;

(h) multiple imprinting on more than one transaction record, sales slip or
similar document, thereby making it appear that the device holder has
entered into a transaction other than those which said device holder had
lawfully contracted for, or submitting, without being an affiliated merchant,
an order to collect from the issuer of the access device, such extra sales
slip through an affiliated merchant who connives therewith, or, under false
pretenses of being an affiliated merchant, present for collection such
sales slips, and similar documents;

(i) disclosing any information imprinted on the access device, such as, but
not limited to, the account number or name or address of the device
holder, without the latter's authority or permission;

(j) obtaining money or anything of value through the use of an access

device, with intent to defraud or with intent to gain and fleeing thereafter;

(k) having in one's possession, without authority from the owner of the
access device or the access device company, an access device, or any
material, such as slips, carbon paper, or any other medium, on which the
access device is written, printed, embossed, or otherwise indicated;

(l) writing or causing to be written on sales slips, approval numbers from the
issuer of the access device of the fact of approval, where in fact no such
approval was given, or where, if given, what is written is deliberately
different from the approval actually given;

(m) making any alteration, without the access device holder's authority, of any
amount or other information written on the sales slip;

(n) effecting transaction, with one or more access devices issued to another
person or persons, to receive payment or any other thing of value;

(o) without the authorization of the issuer of the access device, soliciting a
 person for the purpose of:
1) offering an access device; or
2) selling information regarding or an application to obtain an access
device; or

(p) without the authorization of the credit card system member or its agent,
causing or arranging for another person to present to the member or its
agent, for payment, one or more evidence or records of transactions
made by credit card.