Amending Certain Sections of the National… Section 165

Storage of goods in internal-revenue bonded warehouse.

Section 165

SEC. 165. Storage of goods in internal-revenue bonded warehouse.—An internal-revenue bonded warehouse may be maintained in any port of entry for the storing of imported or manufactured goods which are subject to a specific tax. The taxes on such goods shall be payable only upon removal from such warehouse, and a reasonable charge shall be made for their storage therein. The Commissioner may, in his discretion, exact a bond to secure the payment of the tax on any goods so stored.

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Other provisions in CHAPTER I.—Articles Subject to Specific Tax

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAmending Certain Sections of the National… Section 165 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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