Customs Modernization and Tariff Act
Section 603. Customs Transshipment. - Goods admitted for transshipment shall not be subject to the payment of duties and taxes: Provided, That the goods declaration for customs transshipment particularly indicates such nature of the goods, duly supported by commercial or transport documents or evidence as required by the Bureau.
Goods for transshipment must be exported from the Philippines within thirty (30) days from arrival thereof. The Commissioner may allow an extension of such period after the establishment of valid reasons.