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Act No. 355 Section 218

Section 218

SEC. 218. If a package be found by the examining officer to contain any article not specified in the invoice, and if the collector shall be of the opinion that such article was omitted from the invoice with fraudulent intent, the contents of the entire package will be liable to seizure and forfeiture. But when, in the opinion of the collector, no fraudulent intent is apparent, the dutiable value or quantity of the excess shall be added to the entry and duties paid accordingly.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER XIV. →

Other provisions in CHAPTER XIV.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationAct No. 355 Section 218 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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