SEC. 219. All claims for refund of duties shall be made in writing, and forwarded to the collector of customs to whom such duties were paid; and upon receipt of claims for refund, collectors of customs will verify the same by the records of their office, and if found to be correct and in accordance with law, will certify the same to the Auditor for the Philippine Archipelago, with their recommendations in the case, together with all necessary papers and documents. Upon receipt by the Auditor of claim for refund so forwarded, he shall audit the same and draw warrant in payment and settlement therefor, if found correct.
SEC. 220. Ordinary and usual commercial samples, imported by bona fide commercial travelers shall, after examination and identification by the custom-house, upon reexportation within three months after the date of their importation, be entitled to a refund of the duties paid thereon, if upon presentation at the same customhouse, for reexportation said samples shall be positively recognized and identified as being those upon which duty was paid: Provided, That the appraised value of said samples shall not exceed two thousand dollars in any one case: And provided further, That the period of three months allowed for their reexportation ma be extended, in the discretion of the collector of customs, not to exceed three months more, upon application being made to him in writing before the expiration of the original period.
SEC. 221. If in any case the total appraised value of the samples imported shall exceed two thousand dollars, such portion of said samples up to that value as may be selected by the owner may be entered under the terms of the preceding section of this Act, and the remaining portion of such samples shall be subject to the regular duties prescribed therefor without any refund whatever.
SEC. 222. Before admitting samples to entry under the preceeding section of this Act, collectors of customs shall require, in addition to the regular oath prescribed for the entry of foreign merchandise, a declaration under oath in substantial compliance with the requisites and terms of section two hundred and twenty.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
