Shipment declared as used truck replacement parts when in truth and in fact contains sportage and galloper constitutes smuggling.

Accused was convicted for violation of Section 3601, in relation to Section 2530, paragraph f, l(3), (4), and (5) of the Tariff and Customs Code of the Philippines (“TCCP”). Section 3601 of the TCCP provides the acts which constitute smuggling. Smuggling is committed by any person who:

1. a)  Fraudulently imports or brings into the Philippines an article contrary to law;
   
2. b)  Assists in so doing any article contrary to law; or
   
3. c)  Receives, conceals, buys, sells, or in any manner facilitate the transportation, concealment or sale of such goods after importation, knowing the same to have been imported contrary to law.
   

The commission of smuggling through the first type transpired when the shipments of 3x40 container vans were declared to contain “Used Truck Replacement Parts”, when in truth and in fact, the shipment contained fifteen units of Sportage and Galloper. (People of the Philippines vs. Roel Paquit Sayson, CTA Crim Case No. o-094, December 12, 2012)