Section 162
SEC. 162. Entries of merchandise covered by one invoice may be made simultaneously for both consumption and warehouse. Where an intent to export the merchandise is shown by the bill of lading and invoice, the whole or a part of an invoice (not less than one package) may be entered for "warehouse and immediate exportation." In this case the collector may designate the vessel in which the merchandise is laden as constructively a "warehouse," in order to facilitate the direct transfer of the goods to the exporting vessel. The same procedure may apply to goods entered for "warehouse and immediate transportation." Merchandise received at any port from another port of the Archipelago on an entry for "immediate transportation without appraisement" may be entered at the port of delivery either for consumption or warehouse.