SECTION 1. Section eleven of the Act of Congress of August fifth, nineteen hundred and nine, entitled "An Act to raise revenue for the Philippine Islands, and for other purposes," is hereby amended by adding at the end of said section a new paragraph to read as follows:
"354. Food, clothing, house-building and sanitary-construction materials, and medical, surgical, and other supplies for use in emergency relief work, when imported by or directly for the account of any victim, sufferer, refugee, survivor, or any other person affected thereby, or by or for the account of any relief organization, not operated for profit, for distribution among the distressed individuals, whenever the Governor-General shall by proclamation declare an emergency to exist by reason of a state of war, pestilence, cholera, plague, famine, drought, typhoon, earthquake, fire, flood, and similar conditions, subject to such regulations as the Insular Collector of Customs may prescribe with the approval of the Secretary of Finance: Provided, That the importation free of duty of articles, goods, wares, or merchandise described herein shall continue only during the existence of such emergency, or within such limits and subject to such conditions as the Governor-General may, by his proclamation, deem necessary to meet the emergency."