SECTION 1. Section three hundred and one of Act Numbered Three hundred and fifty-five of the Philippine Commission entitled "An Act to constitute the customs service of the Philippine Archipelago and to provide for the administration thereof," as amended by Acts Numbered Eight hundred and ninety-eight, One thousand and sixty-five, and Thirteen hundred and sixty-six, is hereby amended to read as follows:
"SEC. 301. The importation of merchandise from any port or place outside of the Philippine Islands into any port or place in the Philippine Islands, except through a port of entry established and maintained by competent authority, and the importation of merchandise from any port or place outside of the Philippine Islands in a vessel of less than thirty tons burden, shall subject both vessel and cargo lo seizure and forfeiture."