Customs Modernization and Tariff Act
Section 1405. Vessel, Seacraft, or Aircraft Departing Before Undergoing Customs Formalities. - Any vessel, seacraft, or aircraft arriving within the limits of a Customs District from a foreign port which departs before undergoing customs formalities, without being compelled to do so by stress of weather, pursuit or duress of enemies, or other necessity, shall 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).