[355-107  158  181  271  272  274; Cooley's Blackstone  p. 315.] SECTION  1408 . Charges for Storage and Labor . — The charges for service rendered in connection with merchandise under the control of the customs authorities or upon the customs premises and the rates of storage in Government stores  or warehouses  shall be f ixed and promulgated by the Insular Collector annually. [355-234.] SECTION  1409 . Reshipment to Foreign Port . — Unless it shall appear by the invoice  bill of lading  and manifest  or other satisfactory evidence  that merchandise arriving in the Philippine Islands is destined for transshipment  no exportation thereof will  be permitted except under entry for warehouse and exportation in bond and appraisement made. [355-275.] SECTION  1410 . Handling of Merchandise on which Duty has Not Been Paid. — Except when done under customs supervision  all unlading or transshipment of the cargo of vessels from foreign ports  which do not discharge at a wharf  must be by bonded lighters; an d likewise  on land  imported goods on which duty has not been paid shall be carried about and handled by bonded draymen or cartmen only. [355-100  269; 536-1.] SECTION  1411 . Government Plant for Handling Merchandise . — A Government plant for handling merchandise on or around the customs premises shall be maintained at the port of Manila and at any other port of entry prescribed by the Insular Collector  when the  proper conduct of the customs business shall so require. Where such plants are established  it shall be their function to receive  land  and deliver imported merchandise  and to handle the same  so far as may be necessary  while on customs premises. Such plants shall also handle merchandise for export while on t he customs premises  and in the discretion of the Insular Collector may deliver merchandise aboard vessels for export. [897-1.] SECTION  1412 . —  Sea Stores Dutiable as to Excess Only . — An excess of sea stores in vessels arriving from foreign ports  and all articles purchased abroad for sale on board a vessel as saloon stores or supplies  are dutiable  but all sea Copyright 2012 CD Technologies Asia  Inc. and Accesslaw  Inc. Philippine Law Encyclopedia 2011 413