Proof of exportation.
Section 155
SEC. 155. Proof of exportation. — Exporter's bond. — Exporters of goods that would be subject to a specific tax if sold or removed for consumption in the Philippines shall submit proof of exportation satisfactory to the Collector of Internal Revenue, and, when the same is deemed necessary, shall be required to give a bond prior to the removal of the goods for shipment, conditioned upon the exportation of the same in good faith.