Chapter 21
CUSTOMS STAMPS
Since the date of  this  issue  the denominations of all customs  documentary stamps have been expressed in Philippine Currency.  The denominations  of these stamps  range from one centavo to five hundred pesos.    The Fixed Fees in payment of which  these stamps are issued were detailed in Section 1414 of  the Administrative Code which  became effective on October 1,  1917. This  section of   the Administrative Code was amended by Act 4056 of  the Philippine  Legislature,  approved March  1,  1933.    As amended by Act 4056, Section  1414 of the Revised Administrative Code is  as follows:
 
Section 1414. FIXED FEES: "For acts done, services rendered, and documents issued by the Bureau of Customs, the following fixed fees shall be charged and collected, by requiring the affixture of documentary customs stamps  in the proper amount of the instrument which is the subject of the charge or ether paper indicated as the proper recipient of the and by the cancellation of such stamps in a manner to be prescribed by the Insular Collector;  and no instrument or paper to such charge shall be  issued or granted by any customs official until the proper stamp or stamps have been affixed and canceled:

(a)    For each certificate of Philippine Register:
1. In case of  a vessel of  less than 13 tons,  gross --- P 2.50
2. In case of a vessel  from 15  to  500 tons gross --- 3.00
3. In case of  a vessel of more  than 500  tons gross --- 10.00

(b)    For each certificate of ownership:
1. In case of  a. vessel of 15  tons gross or less --- 2.50
2. In case of  a vessel of more  than  15  tons gross --- 5.00

(c) For each entrance from a  foreign port --- 4.00
(d) For each  clearance to  a  foreign port --- 4.00

(e) For each coastwise entrance or clearance  (to be charged at ports of entry only):
1. In case of  a vessel of   from six to  seventy-five tons net --- 0.50
2. In case of a vessel of more than 75 but not more than 125  tons net --- 1. 00
3. In ease of a vessel of more than 125 but not more than  200 tons net --- 2.00
4. In case of a vessel  of more than  200 but not more than 300 tons  net -- 3.00
5. In case of  a vessel  of more   than  300  tons net -- 4.00

(f) For each coastwise license or renewal thereof:
1. In case of a vessel propelled in while or in part by steam or any other mechanical 
motive power, per registered net ton --- 1.50
2. In case of a sailing vessel or vessel not propelled by steam or any other mechanical 
motive power, per registered net ton --- 1.00

(g) For each bay or river license, or thereof, per  registered net ton --- 1.00
(h) For each permit to transfer vessel from one class to another --- 5.00

(i)  For each annual  certificate of   inspection and for  each special  permit  to operate vessels:
1. Ia case of   a vessel of  from 6  to  100  tons  gross --- 2.00
2. In case of   a vessel of  more  than 100 but not more than 500  tons gross --- 5. 00
3. In case of a vessel of more  than 500  tons  gross --- 10.00

(j) For each bill of  health accepted --- 1.00
(k) For each outward foreign passenger  list accepted   - 1.00
(1) For each permit   for   transfer of  Chinese crew --- 5.00
(m) For  each amendment  allowed to a foreign inward manifest --- 0.50
(n)  For each permit  (to others  than passengers)  to take cigars aboard  ship,  per 1,000 --- 1.00
(o)  For  each permit  (to others  than passengers)  to take cigarettes aboard ship,  per 1,000 --- 0.50
(p)  For each original  import or  export entry, exceeding  fifty pesos  in value --- 1.00
(q) For each entry for  immediate transportation in bond --- 1. 00
(r)   For each original   internal  revenue  entry --- 0 .50
(s)  For each original withdrawal entry from any bonded warehouse --- 0.50
(t)  For each bond accepted or renewed --- 1.00
(u) For each approval of application in respect to a transaction covered by general bond --- 1.00
(v) For each certificate of residence --- 10.00 
(w)  For each special  return certificate --- 20.00
(x)   For each duplicate original   landing certificate of residence and each duplicate
        original  special return certificate --- 20.00
(y)   For each miscellaneous affidavit relative to immigration to ba used in lieu of other immigration
       certificates to to establish the right of an immigrant to enter or return to this country --- 20.00
(z)    For examination and licensing of a Custom broker, to ba paid once only --- 20.00
(AA) For each protest filed,   the  fee  to be returned if  the protest is decided in whole 
         or  in part in favor of  the protestant --- 2.00
(BB)  For all certificates not herein above specified, exclusive of such as are made in the  course of routine
          administration in the  Bureau and which do not subserve any special pecuniary interest of  the party 
          concerned therein --- 2.00