Section 359
SEC. 359. The circulation of merchandise, that is, its transportation from one point in the Islands to another point in the Islands, without putting to sea, shall be free of duty.
SEC. 359. The circulation of merchandise, that is, its transportation from one point in the Islands to another point in the Islands, without putting to sea, shall be free of duty.
CitationAct No. 355 Section 359 (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).