Section 1
SECTION 1. Section two hundred and one of Act Numbered Three hundred and fifty-five is hereby amended to read as follows: "SEC. 201. Dutiable merchandise imported and afterwards exported, although it may have paid duty on the first importation, is liable to duty on every subsequent importation into the Philippine Islands; but this section shall not apply to wearing apparel and personal effects accompanying a passenger who took them outside the Philippine Islands and brought them back in use, nor to salvage gear and salvage apparatus, held in the Philippine Islands and exported therefrom for temporary use abroad, provided that the same are properly identified to the satisfaction of the Collector of Customs."