Section 400
SEC. 400. Articles of easy identification which it may be desired to export from the Philippine Archipelago for the purpose of being repaired may be, upon application to the collector of customs, identified at the custom-house through which exported, and may be subsequently reimported free of duty on reidentification under proper restrictions to be prescribed by the Collector of Customs for the Philippine Archipelago. Such articles are dutiable, however, to the extent of any repairs that may have been made thereon, at the rate of twenty-five per centum ad valorem.