Section 349
SEC. 349. In order to secure the collection of the legal duties the custom-houses shall exercise surveillance over the coast, beginning with the moment when a vessel enters the jurisdictional waters of the Philippine Archipelago and concluding when the merchandise imported therein has been legal passed through the customhouses, except that in cases of justifiable suspicion of fraud said merchandise may be followed in its transportation by coasting vessels, by railroad, or by any other means or in any other way by land or water, from one point in the islands to another, in which case a new examination shall be made and proof required of the payment of the proper duties at the custom-house of arrival.