Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. At all ports and places in the Philippine Islands there shall be collected from any vessel coming from or going to a port or place outside of the territory of the Philippine Islands, irrespective of nationality, in accordance with regulations to be issued by the Insular Collector of Customs, with the approval of the Secretary of Finance and Justice, twelve and one-half centavos per net ton as expressed in her certificate of registry, or thirty-five contavos per thousand kilograms of merchandise discharged or laden, in Philippine ports, at the option of the master or consignee of the vessel.
SEC. 2. The following shall be exempted from the payment of the dues herein established:
(a) Vessels not discharging or lading cargo and discharging and lading only passengers and their baggage;
(b) Vessels belonging to the Government of the United States and to foreign governments, or chartered by the same, if not engaged in trade;
(c) Vessels in distress; and
(d) Yachts of the United States, the Philippine Islands, or any foreign nation which imposes no tonnage or equivalent taxes on United States and Philippine yachts.
