Customs Modernization and Tariff Act
Section 1225. Oath of Person-in-Charge of Departing Aircraft. - The pilot-in-command or authorized agent of such departing aircraft shall also state under oath to the effect that:
(a) All cargoes conveyed on the aircraft destined to the Philippines have been duly discharged and accounted for; and
(b) The aircraft has not received nor will convey any letter or packet not enclosed in properly stamped envelope sufficient to cover postage, except those relating to the cargo of the aircraft, and that there was delivery to the proper foreign port of all mails placed on board said aircraft before clearance from the Philippines.
If an aircraft is cleared to depart without passengers, the aircraft shall not carry any passenger thereon.
A record shall be made and kept open to public inspection in every customs office at an airport of entry of the dates of arrival and entry of all aircraft.