Topic 3 - Fines & Surcharges for Clerical Error

• Declarant


  The person who has lodged and filed the Goods Declaration
• Clerical error


  Unintentional mistake in documentation that is not fraudulent
• Gross negligence


  Severe carelessness or willful disregard of customs obligations
• Misdeclaration


  False, untruthful, or erroneous information about the goods
• Fine for Clerical Errors

  PHP 5,000 per error
• 250% Surcharge


  Applied on duty differences for errors not proven intentional
• 500% Surcharge


  Applied on duty differences for intentional or fraudulent errors
• Determining the intent

  Evidence such as patterns of errors, significant value discrepancies, and the use of falsified documents point towards deliberate actions to evade duties
• TechForward Imports


  known for distributing high-end electronic devices.
• Types of Error


  Misdeclaration: False, untruthful, or erroneous information about the goods.

  Misclassification: Incorrect tariff classification of goods affecting duty rates.

  Undervaluation: Declaring lower values than actual market values to reduce duties