Act No. 355 Section 401

Section 401

SEC. 401. Boats, launches, lighters, vessels, and other water craft, except in a knocked-down condition, measuring more than five hundred cubic feet, are not dutiable as importations of merchandise.

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CitationAct No. 355 Section 401 (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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