SEC. 361. Merchandise picked up at sea, derelict or taken from a wreck, is prima facie dutiable. If claimed to be of Philippine production, and consequently free, proof must be adduced as in ordinary cases of reimportation of merchandise. Foreign merchandise landed from a vessel in distress is dutiable if sold or disposed of in the Philippine Islands.
Before any merchandise which has been taken from a recent g wreck shall be admitted to entry, the same shall be appraised, and the owner or importer shall have the same right of appeal as in other cases.
No part of a vessel entitled to engage in the coastwise trade of the Philippine Islands, nor any of her equipments, wrecked either in Philippine or foreign waters, is to be regarded as "goods, wares, or merchandise."
All merchandise picked up at sea, derelict, or recovered from abandoned wrecks, shall be taken possession of in the port or district where it shall first arrive, and be retained in the custody of the collector as unclaimed. If not claimed and entered by the owner on due proof of ownership, by the underwriters in case of abandonment, to them, or by the salvors in the absence of adverse claims, it will be subject to sale for the duties in the usual manner. Salvors have an uncertain interest in the goods saved, dependent upon the decree of a competent tribunal, and also have a presumptive right to merchandise saved by them from abandoned wrecks. The collectors will therefore permit salvors to make entry of derelict or wrecked goods in either contingency. If the merchandise be libeled for salvage, the collector shall notify the salvors of the claim of the Government of the Philippine Archipelago for duties, and will intervene for the same. When such goods are brought into port by lighters or other craft each such vessel must make entry by manifest of her cargo.
SEC. 362. When vessels are wrecked in the waters of the Philippine Achipelago application should be made to the collector of customs by the original owners or consignees of the cargo, or by the underwriters, in case of abandonment to them, for permission to forward the goods saved from the wreck to the ports of destination in other conveyances, without entry at the custom-house in the district in which such merchandise was cast ashore or unladen. On receipt of such permission the merchandise may be so forwarded, with particular manifests thereof duly certified by the customs officer in charge of the goods.
SEC. 363. Whenever any vessel entitled to engage in the coastwise trade of the Philippine Islands, has sustained or caused any accident involving loss of life, material loss of property, or serious injury to any person, or has received any damage affecting her seaworthiness or her efficiency, the managing owner, agent, or master of such vessel shall, within five days, send, by letter, to the collector of the district within which such vessel belongs, or of that within which such accident or damage occurred, a report thereof, signed by such owner, agent, or master, stating the name of the vessel, the port to which she belongs, and the place whore she was, the nature and probable occasion of the casualty, the number and names of those lost, and the estimated amount of loss or damage to the vessel or cargo; and shall furnish such other information as shall be called for; and if he neglects to comply with the foregoing requirements after a reasonable time, he shall incur a penalty of one hundred dollars. And whenever the managing owner or agent of any vessel in the Philippine Archipelago has reason to apprehend that such vessel has been lost, he shall promptly send notice in writing to the collector of the port to which said vessel belonged of such loss and the probable occasion therefor stating the name of the vessel and the names of all persons on board, so far as the same can be ascertained, and shall furnish, upon request of the collector, such additional information as shall be required; and if he neglect to comply with the above requirements within a reasonable time he shall incur a penalty of one hundred dollars.
If there be no custom-house at the point where the vessel is wrecked, the coast guard or customs official nearest the scene of the wreck shall render all possible aid in saving the crew and cargo of the vessel, taking charge of the merchandise saved and giving immediate notice to the nearest custom-house.
In order to prevent any attempt to defraud the revenue, the collector shall be represented at the saving of the cargo by customs inspectors detailed for that purpose, who shall examine and countersign the inventory made of such cargo, receiving an authorized copy of the same and the keys to the warehouse's in which the goods are stored.
If the merchandise saved is not damaged, and the interested parties should make application for its appraisal, they shall send a declaration of the same, in duplicate, to the custom-house; and the proper examination and dispatch shall take place in the regular form established by these regulations.
The same proceedings shall be followed if it should be decided to enter a part of the merchandise for bonded warehouse.
SEC. 364. If the owner of the vessel wishes to export the remains of the wreck, he may be permitted to do so upon proper examination and inspection.
The remains of a wrecked vessel shall be considered to be not only the hull and rigging of the same, but also all ship's stores and articles of equipment, such as sails, ropes, chains, anchors, and so forth.
SEC. 365. If it is desired to refit the vessel for navigation, the following proceedings shall be had:
1. The owner of the vessel, if the same has not been sold, or the person acquiring it in the event of its sale, shall give official notice in writing to the collector of customs.
2. When the vessel is ready to sail the interested party shall inform the collector of customs, stating whether he wishes to reexport the vessel or have it placed under a certificate of protection.
3. In the latter case the collector shall order its appraisal and measurement made in the proper legal form.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
