Section 160
SEC. 160. Entries shall be in duplicate, in writing, according to prescribed form, and shall be signed by the importer or his duly authorized agent, and shall declare the names of the importing vessel and her master, her port of departure and date of arrival, the number and marks of packages, or the quantity, if in bulk, and the nature of the merchandise contained therein; also the value thereof as set forth in an invoice to be presented in duplicate with the entry, with all costs incidental to placing the same, packed, ready for shipment to the Philippine Islands.