shall be liable to duty on every s ubsequent importation. [355-201; 1528-1.] SECTION  1445 . Abatement for Damage Incurred During Voyage . — Except as herein specially provided, no abatement of duties will be made on account of damage incurred or deterioration suffered during the voyage of importation; and duties will be assessed on t he actual quantity imported, as shown by the returns of weighers, gaugers, measurers, or appraisers, as the case may be. [355-215.] SECTION  1446 . Abatement or Refund of Duty on Missing Package . — When any package or packages appearing on the manifest or bill of lading are missing, a remission or refund of the duty thereon shall be made if it be shown by proof satisfactory to the collec tor that the package or packages in question have not been imported into the Philippine Islands. [355-211; 1235-8.] SECTION  1447 . Abatement or Refund for Deficiency in Contents of Package . — If, on the opening of any package, a deficiency or absence of any article, or of part of the contents thereof, as called for by the invoice shall be found to exist, such deficiency  shall be certified to the collector by the appraiser; and upon the production of proof satisfactory to the collector showing that the shortage occurred before the arrival of the merchandise in the Philippine Islands, the proper abatement or refund of the d uty shall be made. [355-213, 215, 216; 1235-10.] SECTION  1448 . Abatement or Refund of Duties on Goods Lost or Destroyed After Arrival.  — Collectors of customs may abate or refund the amount of duties accruing or paid, and may likewise make a corresponding allowance or credit on the entry, bond, or other  document concerned, upon satisfactory proof of the injury, destruction, or loss by theft, fire, or other casualty of any merchandise as follows: ( a ) While within the limits of any port of entry prior to unlading under customs supervision. ( b ) While remaining in customs custody after unlading. ( c ) While in transit under bond from the port of entry to any other port in the Philippine Islands. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 423