Section 908Sec./Art. 908

Abatement or Refund of Duties on Goods Lost or Destroyed After Arrival. The Bureau may abate or refund the amount of duties accruing or paid on any goods that have been lost due to injury, theft, destruction through fire or through any other causes, upon satisfactory proof of the same, under any of the following circumstances:

(a) While 'within the territory of any port of entry, prior to unloading' under the Bureau's supervision;

(b) While remaining in customs custody after unloading;

(c) While in transit from the port of entry to any port in the Philippines; and

(d) While released under sufficient security for export except in case of loss by theft.