SEC. 274. At any time within ninety days after importation merchandise so taken possession of may be claimed by the consignee and due entry made thereof. But if not so entered within ninety days, it must be sold at public auction at the next ensuing regular sale. Provided, That at any time previous to being listed for may be entered for consumption or warehouse, and withdraw payment of duty and expenses.
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 July 4, 2026
CitationAct No. 355 Section 274 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
