Section 301
SEC. 301. The importation of dutiable merchandise by sea from any foreign country in a vessel of less than thirty tons burden shall subject both vessel and cargo to seizure and forfeiture.
SEC. 301. The importation of dutiable merchandise by sea from any foreign country in a vessel of less than thirty tons burden shall subject both vessel and cargo to seizure and forfeiture.
CitationAct No. 355 Section 301 (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).