SEC. 271. All merchandise remaining on board any vessel and for which no delivery permit has been received by the discharging inspector at the expiration of the period allowed by law for the discharge of the cargo, shall be sent by the inspector to a general-order warehouse, unless otherwise ordered by the collector. But if the owner, consignee, or master of any vessel so requests, the unpermitted cargo may be sent to general-order warehouse on one day's notice to the collector after the entry of the vessel. Where bill of lading makes the cargo deliverable immediately after the entry of the vessel, such cargo may be landed at once, and, if unpermitted, stored in general-order warehouse. At the expiration of forty-eight hours, no permit for their delivery having been received by the inspector, the collector may send the merchandise to the general-order store and have the same weighed or gauged, if required.
SEC. 272. Merchandise taken possession of in accordance with the provisions of the foregoing section shall be deposited by the collector in public stores of class one, if there be any such at the port, or, if not, then in some bonded warehouse of class three, specially designated for the purpose by the collector, with the approval of the Insular Collector. In either case, storage at the ordinary rates and all expenses must be paid by the owner or consignee, or, when the goods are sold as unclaimed, from the proceeds.
SEC. 273. In all cases where unclaimed merchandise is taken possession of by the collector the permit shall be in the following form:
"ORDER TO SEND UNCLAIMED GOODS TO PUBLIC STORE OR BONDED WAREHOUSE.
"COLLECTION DISTRICT OF ............................................
"Custom-house .....................................................................
"To the Inspector on board the ................................................................
"You will send to ......................................... all goods remaining on board the ........................................, from ......................................., for which no order or permit has been received at this date, excepting gunpowder and other explosive substances, which you will retain on board, and give notice thereof to this office.
....................................................
"Collector of Customs."
SEC. 274. At any time within ninety days after importation merchandise so taken possession of may be claimed by the consignee and due entry made thereof. But if not so entered within ninety days, it must be sold at public auction at the next ensuing regular sale. Provided, That at any time previous to being listed for may be entered for consumption or warehouse, and withdraw payment of duty and expenses.
SEC. 275. Unless it shall appear by the invoice, bill of lading, and manifest, or other satisfactory evidence, that merchandise arriving in the Philippine Islands and remaining in general-order warehouse without examination or appraisement was, when shipped at the foreign port, destined for immediate exportation from the Philippine Islands, no exportation thereof will be permitted except under entry for warehouse and exportation in bond and appraisement made, as provided in such cases.
SEC. 276. A true copy of the cargo manifest of every vessel arriving at a port in the Philippine Islands from a foreign country shall be transmitted by the collector of such port to the Auditor of the Archipelago, after the cargo for such port is unladen and has been entered or taken up as unclaimed; but before the transmission of such copy, said collector shall note thereon (preferably in red ink) against the respective consignments the character thereof, the entry numbers and dates of such entries.
SEC. 277. Regular sales of unclaimed goods and goods remaining in warehouse beyond one year, unless such time shall have been extended as herein provided, shall be made as often as twice in every year, or offerer at the discretion of the collector of the port.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
