What is the maximum fine for a grave offense on a second offense?

The maximum fine for a grave offense on a second offense is set at Php200,000.00. This amount reflects the serious nature of grave offenses in customs regulations, wherein repeat violations warrant a more substantial penalty to deter continued infractions. The increase in fines emphasizes the enforcement body's commitment to maintaining strict compliance with customs laws and regulations.

In previous instances, penalties for initial offenses may be lower, but a second offense signifies a disregard for prior warnings or punishments, thus necessitating a higher financial penalty to reinforce the importance of adherence to customs guidelines.