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Act No. 355 Section 397

Section 397

SEC. 397. No merchandise of any kind whatsoever can be legally introduced into the Philippine Archipelago without passing through the custom-house duly established for this purpose, all such merchandise requiring to be presented at the custom-house for exami­nation and payment of customs duties, if to such liable. Customs employees shall have the right to proceed, not only to open all packages and concealed spaces, but also to remove false bottoms or partitions, or bulkheads, and so forth, which prevent them from assuring themselves that the hidden empty spaces, con­tain no dutiable object, nor shall such proceedings give any right to a claim for damages which may have been thus caused to merchandise or vessel. All expenses incurred by the customs service for the carriage, storage, and other necessary operations in connection with the merchandise shall be charged against the merchandise.

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Other provisions in CHAPTER XLI.

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 2026-07-04

CitationAct No. 355 Section 397 (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).

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