Section 390
SEC. 390. All goods and merchandise for the use of the United States Army, Navy, Marine-Hospital Service, or other Department of the Government of the United States, or for the use of any Department, of the Government of the Philippine Islands, which arrive at any port of entry in the Philippine Archipelago in vessels not owned or chartered by the United States Government, shall be entered free of duty upon the tiling with the collector of customs of an entry in duplicate on prescribed form, signed by the officer who is charged with the accountability for the goods or merchandise for which entry is sought; said entry to specify the numbers and kinds of packages, murks, quantity by weight or measure, contents or class of stores, name of country from which imported, name of vessel in which goods or merchandise arrived, and date of arrival: Provided, That if said goods or merchandise are purchased from persons in the Philippine Islands, and consigned to such persons, the entry covering the same shall be covered by an affidavit of the owners setting forth that all right or title to said goods or merchandise has been sold to the United States Government or the Government of the Philippine Islands, as the case may be, and that no interest, direct or implied, is retained therein: And provided further, That no duties paid on goods or merchandise which is subsequently sold to the United States Government or the Government of the Philippine Islands shall be refunded on account of such sale.