Section 178
SEC. 178. The duties, if ad valorem, shall be estimated on the value of the goods; or if specific, upon the numbers, weights, or quantities, as the case may be.
SEC. 178. The duties, if ad valorem, shall be estimated on the value of the goods; or if specific, upon the numbers, weights, or quantities, as the case may be.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).