What is the fine for a second offense of light offense?

In the context of customs regulations and penalties, the fine for a second offense of a light offense is set at Php200,000.00. This amount reflects the increasing severity of penalties for repeat offenses, which is a common practice in regulatory frameworks to deter individuals or entities from committing violations.

The rationale behind imposing a higher fine for a second offense is that it serves as a warning and discouragement against future infractions. It acknowledges that the individual has previously violated the law and reinforces the message that compliance is essential.

The amounts associated with the other options do not align with the established penalty structure for such offenses, making Php200,000.00 the accurate figure. By understanding these penalty frameworks, customs brokers can better navigate compliance requirements and the associated legal implications.