Customs Modernization and Tariff Act
Section 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.