Section 217
SEC. 217. No allowance will be made in the assessment of duties for lost or missing packages appearing on the invoice, unless shown by the report of the customs discharging officer not to have been found on board of the importing vessel on discharging the cargo, and unless the person making the entry shall make oath on the form prescribed, and file the same with the collector. Such oaths must be stamped with the date of receipt at the custom-house. When the collector is satisfied from the report of the discharging officer and the oath of the person making the entry that the packages specified therein have not been imported into the Philippine Islands, due allowance for such packages will be made. "FORM OF OATH. "I, ..................................., do hereby .............................. that I am the ............................... of the merchandise covered by invoice No. ..............................., entry No. .............................., per ............................... entered ..................................; that no packages or merchandise have been received by me, or by any person for my account or with my knowledge, to correspond to the following numbers and marks on said invoice, to wit: .............................; that I verily believe that none of the said packages and none of their contents have been imported into the Philippine Islands." This oath will not be required where part of the contents of a package are missing, such case being covered by section two hundred and sixteen. In all cases of allowances or abatements of duties as hereinbefore provided, collectors of customs shall cause an examination and report in writing to be made as to any facts discovered tending to account for the breakage of the package or extraction of the contents therefrom. And unless such report indicates that such breakage and loss occurred before the arrival of the package in the Philippine Islands, no allowance for missing articles shall be made.