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Act No. 355 Section 259

Section 259

SEC. 259. The withdrawal of goods from warehouse for exportation at the port of original importation shall be made in duplicate in the prescribed form. If exported by other than the original importer, the same authority shall be required as in case of withdrawal for consumption. The export shall be made under the original marks of importation. Additional port marks may be made by authority of the collector and under the supervision of a customs officer, but both the original and the port marks shall appear in all papers pertaining to the exportation. The withdrawals shall be verified in the following form: "DECLARATION ON EXPORT WITHDRAWAL. "'I, ............................................, do solemnly, sincerely, and truly declare that the goods, wares, and merchandise described in the within withdrawal, now delivered by me to the collector of the customs for the port of ....................................., are truly intended to be exported by me to the port of ........................................, as stated in said entry, and by the vessel (or route) therein indicated, and are not intended to be relanded or consumed within the limits of the Philippine Islands; and that, to the best of my knowledge and belief, the said goods, wares, and merchandise are the same in quality, quantity, value, and package (wastage and damage excepted) as at the time of importation. "..................................................... "Exporter. "PORT OF...................................................... "Declared this ................................... day of .................................., 190 ...., before me. "............................................................, "Collector."

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Other provisions in CHAPTER XVIII.

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 259 (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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