RA 10863 Section 906

Abatement or Refund of Duty on Missing Package.

Section 906

SEC. 906. Abatement or Refund of Duty on Missing Package. – When any package appearing on the manifest or bill of lading or airway bill is missing, an abatement or refund of the duty shall he made if it is certified by the importer or consignee, under pain of penalty for falsification or perjury, and upon production of proof satisfactory to the Collector concerned, that the package in question has not been unlawfully imported into the Philippines.

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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

CitationRA 10863 Section 906 (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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