SEC. 304. Whenever an entry of imported merchandise is permitted by the collector, which shall not he accompanied by the invoices as required by this Act, a penalty of twenty-five per centum of the amount of duties on such importation may be imposed upon the importer: Provided, That the value of the goods in such entry shall be more than one hundred dollars: And provided further, That the penalty shall not be less than live dollars in any one case.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationAct No. 355 Section 304 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
