SEC. 227. Warehouses duly authorized for the storage of imported dutiable goods shall be known and designated as of classes one, two, three, or four.
Warehouses which are owned or leased by the Government and used for the storage of seized or unclaimed goods shall be known as of class one.
Where no such warehouses are available for said purpose, such goods may be stored in a warehouse of class three. If there be no warehouse of the latter class the collector may, with the approval of the Insular Collector, procure suitable premises for the temporary storage of imported goods of which he has under law taken possession.
Importers private bonded warehouses, occupied exclusively for the storage of imported merchandise used by the proprietors and entered in bond, shall be known as class two.
Warehouses of this class shall be used only for such purpose. Cellars and vaults may, in the discretion of the Insular Collector, be bonded in this class for the storage of wines and spirits only.
Bonded warehouses used for the general storage of imported goods shall be known as of class three.
Warehouses of this class shall consist of entire buildings used solery for the storage of bonded goods and of unclaimed or seized goods therein by the collector.
Bonded yards or sheds for the storage of heavy and bulky imported merchandise shall be known as warehouses of class four.
Warehouses of this class shall be used exclusively for the storage of wood, coal, dyewoods, lumber, marble; railroad, pig, and bar iron; anchors, chain cables, and other heavy bulky articles. The yards must be closed by substantial fences not less than twelve feet in height, with entrance gates opening into the street or public way, and provided with suitable doors or other fastenings so as to admit of being secured by customs locks. Sheds, when required, must be constructed within the limits of the yanl, and in such manner as to protect from injury the goods stored therein, and the doors and other openings must be provided with suitable fastenings. The collector may order to such yards unclaimed or seized goods or seized goods therein of the character described in this class. Whenever the business of a port of entry requires the facilities of bonded yards, barns, or sheds for the protection of imported horses, cattle, sheep, and so forth, application shall be made by the collector to the Insular Collector for authority to provide the same.
SEC. 228. The establishment of bonded warehouses in either of classes two, three, or four may be authorized by the Insular Collector whenever in his opinion the business of the port requires such warehouses.
APPLICATIONS FOR ESTABLISHMENT OF BONDED WAREHOUSES.
SEC. 229. Applications for the establishment of bonded warehouses must be made in writing to the collector, describing the premises, the location and capacity of the same, and the purpose for which the building is to be used.
Upon receipt of such application the collector shall cause an examination of the premises to be made, with reference particularly to its location, construction, and means provided for the safe-keeping of merchandise. If such examination is satisfactory, the collector shall transmit the papers, with an indorsement of his views thereon, to the Insular Collector. If the Insular Collector approves the application, the person or persons making the same shall be notified by the collector to enter into bond, in duplicate, in such penalty as may be deemed sufficient to protect the interests of the revenue. Not less than two individuals shall be accepted as sureties, and they shall each be required to file with the bond, in addition to their oaths as sureties, a sworn statement showing real estate or other property owned by them, the value of which, above all incumbrances thereon, shall be at least equal to the amount specified in their oaths as sureties, and that they have an amount of property above all debts, owned by them equal to the amount specified in their oaths as sureties. A duly incorporated banking institution, guaranty, or surety company may be accepted as surety whenever the collector shall be satisfied as to its sufficiency and as to its legal capacity to become surety.
The bond must be executed in presence of the collector, and, if we approved by him, one copy of each bond shall be retained by him on file. He will notify the owner or occupant of the premises of the establishment of the warehouse. The other copy of the bond shall be transmitted to the Insular Collector.
FORM OF BOND TO BE GIVEN ON THE ESTABLISHMENT OF WAREHOUSES.
The bonds for warehouses of all classes shall be in the following form:
"Know all men by these presents, that we, ..................................... and ......................................, as principals, and ..................................., and ................................., as sureties, are held and firmly bound unto the Government of the Philippine Islands in the sum of ..................................... dollars, for the payment of which, well and truly to be made to the Government of the Philippine Islands, we bind ourselves, our heirs, successors, executors, administrators, and assigns, jointly and severally, by these presents; as witness our hands and seals this ........................ day of ..................., 190 .............
"The condition of this obligation is such that, if the above-bounden principals shall comply in all respects with the requirements of law and the regulations of the Insular Collector in connection with the warehousing of imported goods, and shall exonerate and hold the Government of the Philippine Islands and its officers harmless from or on account of any risk, loss, or expense of any kind or description connected with or arising from the deposit or keeping of imported merchandise, under the laws and regulations aforesaid, in the warehouse or premises known as and shall also pay to the collector or acting collector, monthly, the salary of the officer or officers in charge; and if the proprietor or occupant of said warehouse shall receive for storage therein such unclaimed and seized goods as the collector or acting collector of the customs may order to be deposited therein, and shall safely keep and deliver to the claimant, on the order of the collector or acting collector, all seized goods stored as aforesaid, and all unclaimed goods stored as aforesaid, on payment of storage and charges, and shall promptly report to the collector or acting collector any and all damaged or perishable articles that may be found or stored in said warehouse, and shall not receive any gunpowder or other dangerous or explosive substance, except firecrackers, into said warehouse, and shall not remove, nor suffer to be removed, any goods, wares, or merchandise from said warehouse without lawful permit and without the presence of the customs officer in charge, then this obligation to be void; otherwise, to remain in full force and virtue.
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"Signed, sealed, and delivered in the presence of
".............................................................
"............................................................."
GENERAL PROVISIONS.
SEC. 230. The collector or acting collector of customs must promptly notify the Insular Collector of the death, pecuniary embarrassment, or insolvency of any of the parties to a bond, or of any circumstances which make it advisable to require new bonds.
New bonds must in all cases be given when a warehouse passes into the hands of new principals, or where changes take place in partnerships.
Alterations in bonded warehouses can be made only by permission of the collector, and if such alterations constitute a material change in the premises, new bonds must be required.
It is the duty of the collector to notify the Insular Collector of all changes in the surroundings of bonded premises likely to affect their security. If burned or otherwise destroyed, immediate notice, with full particulars, shall be given, and if rebuilt, the premises shall not be used as a bonded warehouse until bonded anew.
SEC. 231. Proprietors or occupants of bonded warehouses are required, on ten days notice from the collector, to renew their bond, and if they fail so to do no merchandise shall be sent to their warehouse, and that stored in the premises shall be removed at the expense of the proprietor or occupants.
SEC. 232. Warehouses may be discontinued by the collector at any time upon receipt of written request to that effect from the proprietors or occupants of the premises, provided all the requirements of the law and regulations have been complied with on the part of the principals. Where dutiable merchandise is stored in the premises the same must he removed at the risk and expense of the proprietors, and the premises shall not be surrendered, nor discontinuance authorized, until after a careful examination of the accounts of the warehouse and a comparison thereof with the books of the custom-house.
SEC. 233. The Government shall in no case be responsible for the safe-keeping of goods stored in any bonded warehouse unless it specifically undertakes to hold itself responsible.
SEC. 234. The rates of storage and labor at the respective ports on goods remaining in Government warehouses or stores, or upon the custom-house premises, shall be fixed and promulgated by the Insular Collector annually. The rates of storage in warehouses of classes three and four may be agreed upon between the importer and warehouse proprietor, but in case goods are stored without such agreement, such charges shall not exceed the customary charges at the port, and in case of dispute concerning the same the collector shall decide the rates accordingly.
All proper charges for lighterage and carriage of such goods to such bonded warehouses may be paid by the warehouse proprietor receiving such goods, under agreement between him and the owner thereof, and shall be a lien thereon, and before their delivery he shall be entitled to the repayment thereof by the importer, together with his proper charges for storage and labor.
All merchandise withdrawn from bonded warehouses of any dl; class shall be subject to the rate of duty in force at the time of their withdrawal.
WAREHOUSING GOODS.
SEC. 235. The entry of goods for warehousing shall be in duplicate in the prescribed form, and shall be verified by oath or affirmation, as in the entry of merchandise for consumption.
The dutiable value or quantity of each package, according as the same may be dutiable on value or quantity, must be stated on the entry.
SEC. 236. Any portion of an invoice not less than an entire package, or if the merchandise be in bulk, not less than one ton in weight, may be entered for warehousing, and the remainder for consumption, or for warehouse and transportation in bond. In such cases, however, the entries must be made simultaneously, and the oaths or affirmations altered accordingly.
SEC. 237. Excepting such cases of merchandise as the Insular Collector may by regulation exempt from any or all of the provisions of this section, all package goods, including distilled spirits in casks, must be sent to and received in the warehouse by the shipping marks and numbers, and, if imported without numbers, they are required to be numbered consecutively at the expense of the importer or consignee. Such goods must be gauged, weighed, and in all cases dealt with by such numbers. The collector shall, at the expense of the owner of the goods, cause each package, when received in warehouse, to be marked with the year and month when received, the name of the vessel in which it was imported, and of the place whence shipped, such marking to be done under the supervision of the storekeeper, and the necessary labor to be furnished by the proprietor of the warehouse as a charge on the goods.
The shipping marks, numbers, and description of packages must be entered on books to be kept and upon reports to be made by the officer in charge in his daily returns to the collector's office. They shall then be entered in the general warehouse at the custom-house, and the numbers therein given shall be the designated numbers on all permits for withdrawal.
SEC. 238. The entry for warehousing having been examined by the collector, and the duty estimated thereon, the collector shall take a bond from the importer, with satisfactory security, in double the amount of such estimated duties, in the following form:
"WAREHOUSING BOND.
"Know all men by these presents, that we, ................................... as principals, and .................................., as sureties, are held and firmly bound unto the Government of the Philippine Islands in the sum of .................................... dollars, to be paid to the Government of the Philippine Islands, for the payment whereof we bind ourselves, our heirs, executors, administrators, and assigns, jointly and severally, firmly by these presents.
"Witness our hands and seals at the port of ............................ this .............................. day of .............................., nineteen hundred and ........................................
"Whereas certain goods, wares, and merchandise, consisting of .................................. (here insert marks, number, description of packages, quantity and contents), were originally imported at the port of ........................ in the ......................., whereof ................................. is (or was) master, from .........................., on the .......................... day of ............................, nineteen hundred and ................................;
"And whereas the above-bounden principals have this day entered the same at the port of ............................, under the laws of the Philippine Islands providing for the warehousing of merchandise in bond, as per warehouse (or rewarehouse) entry number ........................., in which the said goods, wares, and merchandise are also described or set forth;
"Now, therefore, the condition of the above obligation is such that if, within one year from the said date of original importation, the said goods wares, and merchandise shall be regularly and lawfully withdrawn from public store or bonded warehouse on payment of the legal duties and charges to which they shall then be subject; or if, at any time within one year from the said date of original importation, they shall be so withdrawn for actual export beyond the limits of the Philippine Islands, then the above obligation to be void; otherwise, to remain in full force.
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"Signed, sealed, and delivered in the presence of
".............................................................
"............................................................."
SEC. 239. No partial withdrawal of merchandise from bonded warehouses shall be allowed in less quantities than an entire package, or if in bulk of less than one ton.
SEC. 240. The importer of record may transfer to any other person the right to any merchandise under bond by writing upon the face of the withdrawal—
"Delivery of the above goods may be made to ..........................................
"Signed ...........................................
........................................................
"Importer."
SEC. 241. Original importers shall not by any transfer be relieved either personally or upon the warehousing bond. Both principal and sureties shall continue liable until the duties are paid or the merchandise exported.
SEC. 242. The bond having been executed, the collector shall issue and deliver to the importer a permit directed to the inspector who supervises the unlading to send the goods to the warehouse named in the entry, with the exception of such as shall be designated for examination, and to send the last-named to the public store; or, in the discretion of the collector, all the packages may be sent to the bonded warehouse for examination there.
ENTRY FOR WAREHOUSE AND IMMEDIATE TRANSPORTATION.
SEC. 243. On arrival of goods destined for transshipment to another port, an entry for warehousing and transportation in bond must be obtained. Such entry shall be in triplicate, in the prescribed form, and verified by the oath or affirmation of the importer on the following form:
"OATH OR AFFIRMATION OF SHIPPER.
"I do solemnly, sincerely, and truly .......................... that the goods, wares, and merchandise prescribed in the within entry, now delivered by me to the collector of customs at the port of are truly intended to be transported in bond by me to the port of .......................... and delivered to the collector of said port, according to the provisions of law and the regulations of the Insular Collector.
"................................ this ............... day of .............., 190 ..........., before me.
"................................................,
"Collector."
One copy of said entry shall be forwarded immediately to the collector at the port of destination of the merchandise.
Upon making such entry the collector shall take a bond from the importer in an amount equal to at least double the duties chargeable upon the goods, in the following form:
"TRANSPORTATION BOND.
"Know all men by these presents, that we, ......................... and ........................., as principals, and ........................ and ..........................., as sureties, are held and firmly bound unto the Government of the Philippine Islands in the sum of ....................... dollars, for the payment whereof to the Government of the Philippine Islands, we bind ourselves, our heirs, executors, administrators, and assigns, jointly and severally, firmly by these presents.
"'Witness our hands and seals at the port of ........................ this ....................day of ....................., nineteen hundred and .......................
""Whereas the merchandise described in the entry hereinafter referred to was heretofore imported into the Philippine Islands, at the port of ...........................; and whereas permission is desired, under the laws and regulations in such case made and provided, to transport the said merchandise to the port of .............................. without the previous payment of duties thereon; and whereas an entry thereof for (withdrawal from warehouse and) (warehouse and immediate) transportation in bond hath this day accordingly been filed with the collector of customs at the port of ........................, in which the said merchandise is described as follows: (here describe in accordance with entry), which said entry is numbered ............................
"Now, therefore, the condition of this obligation is such that if the above-bounden principals shall, within ...................... days from the dale hereof, transport or cause to be transported in ..................... (here name vessel or other conveyance, character, and so forth, and the route as designated on the entry), and shall, within the time herein specified, deliver the same to the collector at the said port of destination, and if due entry thereof shall be made for reward-housing, and if said principals shall also, within the time herein specified, produce to and deposit with the collector at the said port of withdrawal the certificate of the collector at the said port of destination that the said merchandise has been delivered to him according to law, and rewarehoused, and the duties thereon paid or secured, or, failing to do so, shall pay to the proper collecting officer of the Philippine Islands, at the said port of withdrawal, the amount of duties to be ascertained as due and owing on the merchandise aforesaid, and an additional duty of one hundred per centum, then this obligation to be void; otherwise it shall remain in full force.
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"Signed, sealed, and delivered in the presence of:
".............................................................
"............................................................."
SEC. 244. The arrival of such goods at destination must be reported by the common carrier to the collector at such port, who shall thereupon require the owner of such merchandise, or his duly accredited representative, to make entry thereof, either for consumption or for warehouse, and such goods and the entry and examination and subsequent treatment thereof shall, in all respects, be conducted as if such goods had originally been imported at such port in the first instance.
TRANSPORTATION IN BOND.
SEC. 245. Common carriers, such as steamships or other transportation companies, in order to convey dutiable merchandise in bond from the port of importation to other ports, must give security in the nature of a general transportation bond in such penalty as may be directed by the Insular Collector, with at least two good and sufficient sureties, to be approved by him, conditioned that the principals shall transport and deliver to the collector of customs at the port to which the merchandise may be consigned all goods in bond delivered to such carrier, such transportation and delivery to be made without delay.
Application to bond routes for the purpose indicated must be made to the Insular Collector. If the application to bond is approved, the common carrier shall be required to enter into bond in a penalty not less than five thousand dollars, and in the following form:
"BOND AS COMMON CARRIER.
"Know all men by these presents, that we, ........................................, as principals, and ....................................., as sureties, are held and firmly bound unto the Government of the Philippine Islands in the sum of ........................... dollars, for the payment of which well and truly to be made, we bind ourselves, our heirs, our successors, executors, and administrators, jointly and severally, firmly by these presents.
"Witness our hands and seals this .......................... day of ....................., nineteen hundred and .....................................
"Whereas the above-bounden ...................................... has applied to be authorized and designated as a common carrier for the transportation of dutiable merchandise in bond in the Philippine Islands, under the rules and regulations prescribed by the Insular Collector, from the port of .................................. to the ports of .................................. in the following manner, namely: In suitable (here insert the 'vessels' or such other means of conveyance as it is proposed to be used), owned or controlled by said (here insert the name of the principal on the bond), used in the transportation of goods between the ports named above; and in consideration thereof this bond is given to secure the Government of the Philippine Islands against any loss or expense arising in connection with the transportation of merchandise over the route hereinbefore set forth under the provisions of the regulations prescribed by the Insular Collector.
"Now, therefore, the condition of this obligation is such that if the above-bounden principal shall duly observe and faithfully comply with the law and the regulations pertaining to the transportation and safe delivery of imported merchandise and shall pay the necessary expense of such locks, seals, or other fastenings as may be required by the collector for securing the custody and safe transportation of such merchandise, and shall use only such means of conveyance for transportation as may be prescribed, approved, and authorized by the Insular Collector, and shall without delay transport and make prompt report and safe delivery of all merchandise delivered to ........................................ for transportation in bond, together with the manifest thereof showing that such merchandise is in bond and its port of destination, to the collector or other proper officer of the customs at the port of destination in the manner required by the law and the regulations aforesaid, or, in default of such delivery, shall pay to the Government of the Philippine Islands for liquidated damages the value of all such merchandise not so transported and delivered, with the duties added, together with all costs, charges, and expense caused by failure to make such delivery, and shall also protect and save harmless the Government of the Philippine Islands from any loss or damage resulting from fraud or negligence on the part of any officer, agent, or other person, employed by the above-bounden principal, then this obligation shall be null and void; otherwise, to remain in full force and virtue.
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"Signed, sealed, and delivered in the presence of:
".............................................................
"............................................................."
SEC. 246. When merchandise is forwarded from the port of importation, separate manifests, in triplicate, must be prepared for each vessel, car, conveyance, or other means of transportation, signed by the agent of the vessel, railroad, or other company by which the transportation is made, and certified and delivered by the inspector. Each manifest should contain a description of the merchandise, by marks, numbers, and contents, the route, conveyance, port of destination, names of shipper and consignee.
SEC. 247. The officer in charge of the lading must see that manifests are furnished for each vessel or conveyance, as herein required, and he must certify on the manifest to the lading of the goods, giving the name and description of the vessel, car, or other conveyance. One of the manifests should be delivered to the master of the vessel, or the conductor in charge of such car or other conveyance, and the other two should be returned to the custom-house without unnecessary delay.
The collector must transmit one copy of the manifest by mail to the chief customs officer of the port of destination.
SEC. 248. Upon arrival of the car or vessel or other conveyance at the port of destination, examination must be made of the a fastenings of the compartment, car, or vehicle in which are stored dutiable goods for the purpose of ascertaining whether or not they have been tampered with. If such fastenings are not intact, or the collector has reason to suspect fraudulent attempts, he shall take possession of the vessel, car, or vehicle and its contents and report the facts to the Insular Collector. If there is no evidence that fraud has been attempted, the seals should be removed by the officer and entry of the goods allowed as hereinbefore provided.
Merchandise in bonded warehouses may be examined at any time during the business hours of the port by the importer, consignee, or agent, who may take samples of his goods in reasonable quantities, according to the usage of the port, make all needful repairs of packages, and repack the goods if necessary for their safety or preservation: Provided, That when the original contents are placed in the new package they shall be marked and numbered as before.
Casks containing wines liable to sour may be refilled when necessary for preservation, but the wine used for such refilling must be part of the same importation and must have been withdrawn for consumption with payment of duties.
No samples shall be taken nor any goods exhibited or examined without a permit from the collector and under the supervision of an officer of customs, nor unless by request of the importer, owner, or consignee; nor shall any package be repaired nor the goods repacked without a permit, to be granted only when necessary for the safety or preservation of the contents. Goods imported in bulk, and not in immediate danger of deterioration, can not be placed in packages while in warehouse.
SEC. 249. Merchandise duly deposited in a bonded warehouse may be transferred to another bonded warehouse, on the written request of the owner or importer to the collector, who shall issue a transfer order directing the removal of the merchandise at the risk and expense of the party requesting it, under the supervision of an officer of the customs.
SEC. 250. Perishable goods, gunpowder, or other dangerous or explosive substances, except firecrackers, shall not be deposited in warehouse, and, if not immediately entered for export or for transportation from the vessel in which imported or entered for consumption and the duties paid thereon, must be, as to perishable goods, sold at public auction by the collector, on giving such public notice, not exceeding three days, as the necessities of the case permit, and as to gunpowder and other dangerous compounds, except firecrackers, such disposition thereof must be made as is consistent with the public safety.
SEC. 251. Any collector of the customs is authorized, under such directions and regulations as may be prescribed by the Insular Collector, to sell, upon due notice, at public auction, any unclaimed merchandise deposited in public warehouse whenever the same may, from depreciation in value, damage, leakage, or other cause, in the opinion of such collector, he likely to prove insufficient on a sale thereof to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the case of unclaimed merchandise.
SEC. 252. Merchandise duly entered for warehouse may remain in bonded warehouses for a period of one year from the time of arrival, which period may be further extended not more than one year by the Insular Collector whenever sufficient reasons for such extension are presented to him. Merchandise not withdrawn at the completion of the prescribed period shall be sold at auction by the collector.
WITHDRAWALS.
SEC. 253. Merchandise in bond may be withdrawn at any time for consumption, for transportation to another port, or for exportation. The withdrawal must be made by the person or firm named in the original warehouse entry, or by a person or firm duly authorized by the former, whose authority must appeal in writing upon the face of the withdrawal. All withdrawals shall be made in duplicate or triplicate, as the case may be, and shall show the number of the bond, the marks and numbers of the packages withdrawn, the vessel and date of importation, the description, quantity, separate value of each package, and total dutiable value of the merchandise, and shall be signed by the party making the withdrawal.
SEC. 254. No withdrawal for export shall be allowed before the liquidation of the warehousing entry, or a special liquidation for such items as refer to the merchandise exported, and there shall be no abatement nor allowance of duties on account of damage, loss, or deterioration of merchandise while in warehouse, except as herein provided.
SEC. 255. No merchandise shall be removed from a bonded warehouse without a duly signed permit containing the designation of said warehouse, the date of the receipt of the merchandise therein, and the word "deliver," and date thereof, certified by the person in charge of the storage books at the custom-house.
SEC. 256. A withdrawal for consumption must be made in duplicate, in the prescribed form, and must be signed by the importer or a party authorized by him. If by the latter, the original importer must place, upon the withdrawal, his written authority for the substitution. No oath or declaration shall he required for withdrawals from bond.
SEC. 257. On presentation of such withdrawal to the collector it let shall be compared With the record of the bond upon the warehouse ledger, and, if they agree, the item,shall be entered therein, with the amount of duty due thereon. A permit for delivery shall thereupon be filled out.
The customs officer in charge of the storage accounts shall make upon the permit a statement of storage and labor and other charges clue upon the packages to be withdrawn. After the duties and charges shall have been registered and paid to the collector, the permit shall be signed by the collector and returned to the importer or his representative for presentation to the storekeeper at the bonded warehouse, who shall thereupon deliver the merchandise.
SEC. 259. The withdrawal of goods from warehouse for exportation at the port of original importation shall be made in duplicate in the prescribed form.
If exported by other than the original importer, the same authority shall be required as in case of withdrawal for consumption. The export shall be made under the original marks of importation. Additional port marks may be made by authority of the collector and under the supervision of a customs officer, but both the original and the port marks shall appear in all papers pertaining to the exportation.
The withdrawals shall be verified in the following form:
"DECLARATION ON EXPORT WITHDRAWAL.
"'I, ............................................, do solemnly, sincerely, and truly declare that the goods, wares, and merchandise described in the within withdrawal, now delivered by me to the collector of the customs for the port of ....................................., are truly intended to be exported by me to the port of ........................................, as stated in said entry, and by the vessel (or route) therein indicated, and are not intended to be relanded or consumed within the limits of the Philippine Islands; and that, to the best of my knowledge and belief, the said goods, wares, and merchandise are the same in quality, quantity, value, and package (wastage and damage excepted) as at the time of importation.
".....................................................
"Exporter.
"PORT OF......................................................
"Declared this ................................... day of .................................., 190 ...., before me.
"............................................................,
"Collector."
SEC. 260. The withdrawal having been duly entered in the warehouse accounts, the exporter shall give bond, with satisfactory security, in a penal sum equal to double the amount of the estimated duties on the goods, to produce the proof required by law of the landing of the same beyond the limits of the Philippine Islands, which bond shall be in the following form:
"EXPORT BOND.
"Know all men by these presents, that we, ........................................ as principals, and ........................................, as sureties, are held and firmly bound unto the Government of the Philippine Islands in the sum of .............................. dollars; for the payment whereof to the Government of the Philippine Islands we bind ourselves, our heirs, executors, administrators, and assigns, jointly and severally, firmly by these presents.
"Witness our hands and seals, at the port of ....................................... this ..................................... day of ......................................, nineteen hundred and ................................
"Whereas the following described merchandise having been heretofore duly imported into the Philippine Islands and entered for warehousing in bond, and having been so warehoused at the abovenamed port according to law, hath been this day entered for withdrawal and exportation in bond, namely (here describe the merchandise by marks, numbers, description, and number of packages, with their contents), which said merchandise is also described in an export entry of this date, numbered .................................., and is to be exported in the (ship or vessel, describing the same) known as the (here insert the name of the vessel), whereof ............................... is at present master, now lying in the abovenamed port, and bound for the port of ..................................: and whereas it is intended that the said merchandise shall be exported as aforesaid, under and by virtue of the laws and regulations of the Philippine Islands relating to the exportation of imported goods, without the payment of duties thereon:
"Now, therefore, the condition of this obligation is such that if the aforesaid merchandise shall, in good faith, be actually exported and landed abroad, according to the true intent and meaning of these presents, and shall not, nor any part thereof, be relanded at any port or place within the limits of the Philippine Islands, and if the certificates and other proofs required by law and the regulations of the Insular Collector, showing the delivery of the same at the said port of destination, or at any other port or place without the limits of the Philippine Islands, shall be produced and deposited with the collector of customs for the time being at the said port of withdrawal within ........................................... from the date hereof, then this obligation to be void; otherwise to remain in full force and virtue.
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"............................................................. (SEAL.)
"Signed, sealed, and delivered in the presence of:
".............................................................
"............................................................."
SEC. 261. The bond having been duly executed, a permit shall be issued directing the storekeeper to deliver the goods to the surveyor for exportation under his supervision.
SEC. 262. The withdrawal shall be transmitted to the proper officer, with directions to cause the merchandise described therein to be laden for exportation, indicating such as is to be weighed, measured, or gauged.
SEC. 263. A special return of the weight, gauge, or measure of the merchandise must, when required, be made to the collector.
SEC. 264. The export bond shall be canceled upon the presentation of satisfactory evidence that the merchandise has been duly landed at a foreign port.
SEC. 265. Any person convicted of altering, defacing, or obliterating any mark which has been placed by an officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of not more than five hundred dollars for every such offense.
SEC. 266. If any importer or proprietor of any warehoused merchandise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his duty, such importer or proprietor and any agent or employee so offending shall each be liable to a penalty of one thousand dollars for every such offense.
SEC. 267. If any warehoused merchandise shall be fraudulently concealed in or removed from any public or private warehouse, such goods shall be forfeited to the Government of the Philippine Islands; and all persons convicted of fraudulently concealing or removing such.merchandise, or of aiding or abetting such concealment or removal shall be liable to the same penalties as are imposed, for the fraudulent introduction of merchandise into the Philippine Islands.
SEC. 268. The Insular Collector may from time to time establish, such rules and regulations, not inconsistent with law, for the due execution of the provisions relating to warehouses, and to secure a just accountability under the same, as he may deem to be expedient and necessary.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
