Section 399
SEC. 399. Where goods and wares consigned to a port in the Philippine Archipelago are landed in error at a different port in the Philippine Archipelago, and the collector at the original port of landing of such merchandise, and so forth, on investigation is convinced by the manifest and other evidence of such error, he may permit the reshipment of said merchandise, and so forth, to its proper destination under transportation bond and regulations governing same. Said bond may be executed by designated agent or owner of the merchandise, or agent of the vessel landing the merchandise, and so forth, in error. The merchandise shall be transshipped on another vessel of the same line, unless in the judgment of the collector this will cause unnecessary delay, in which case he may permit the transshipment by a vessel of any regular line. The collector at the final port of destination, on receiving such merchandise, and so forth, will officially notify the collector at the original port of landing where transportation bond was executed, which official notice shall be the authority for the canceling of the "transportation bond." Merchandise, and so forth, thus transported in bond must be examined at the original port of landing, in order to establish that the landing was in error and not with intent to defraud. The collector at the first port of landing will inform the collector of the port of destination of the result of the examination. The collector at the port of destination of such merchandise, and so forth, transported in bond, shall require same to be regularly entered for consumption and collect duties on same after appraisal. All merchandise, and so forth, thus transported in bond shall be corded and sealed by the collector at the original port of entry at expense of the consignor; and all vessels acting as common carriers for the transportation of such merchandise in scaled packages in bond shall be held responsible for their safe delivery at the port of destination, and shall have same noted on the vessel's manifest as "merchandise in bond."