Section 18
SEC. 18. Goods, fruits, and articles of the Philippine Islands exported abroad and reimported, owing to their not having been sold at the place of destination, shall be exempt from the payment of duty: Provided always, That they are inclosed in the same packages and bear the same marks, and that they are accompanied by certificates of the consular officer, or, if there be none, of the local authority, stating that the goods, produce, or effects of the country are reimported for the above-stated reason. Abaca, raw, is exempt from the production of the aforesaid certificate.