SECTION  1470 . Fine as Charge on Merchandise . — No delivery of imported merchandise which is liable for any fine or surcharge imposed under the customs laws shall be made until the same has been paid or secured. [355-311; Comp., 1688.] SECTION  1471 . Abandonment of Imported Merchandise . — The owner of any imported merchandise may, within ten days after entry, abandon to the Government all or a part of the merchandise included in an invoice, and be relieved from the payment of duties there on, provided the portion so abandoned shall amount to ten per centum or more of the total of the invoice, and be not less than one package. The property so abandoned shall be delivered by the importer at such place within the port of arrival as the collect or of customs may direct; and on the failure of the importer to comply with the directions of the collector in this respect, the importer shall be liable for any expense incident to the disposition of the property. [355-214.] SECTION  1472 . When Abandonment Express and When Implied . — Abandonment is said to be express when it is made by the interested party in writing, directed to the collector of customs. [355-225; 864-9.] Abandonment is said to be implied when from the verbal statements, actions, or omissions of the interested party an intention to abandon is clearly indicated. [Comp., 1598.] SECTION  1473 . Effect of Abandonment . — By abandonment the party by whom the abandonment is made renounces his interest and property right in the merchandise. [355-225; 864-9.] SECTION  1474 . When Implied Abandonment Takes Effect — Notice . — An implied abandonment shall not take effect until the property shall be declared by the collector to have been abandoned and notice given to the party in interest as ARTICLE  XIV Abandonment of Merchandise 429 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011