customhouse. [355-349.] SECTION  1399 . When Importation by Sea Begins and Ends . — Importation by sea begins when the importing vessel enters the jurisdictional waters of the Philippine Islands with intention to unlade therein, and is not completed until the duties due upon the mer chandise have been paid or secured to be paid at a port of entry and the legal permit for withdrawal shall have been granted, or, in case said merchandise is free of duty, until it has legally left the jurisdiction of the customs. [355-398; Comp., 1787.] SECTION  1400 . Jurisdiction of Collector Over Importation of Merchandise . — The collector of customs of a port of entry shall cause all merchandise entering the jurisdiction of his district and destined for importation through his port to be entered at the  customhouse, shall appraise and classify all such merchandise, and shall assess and collect the duties thereon, and shall hold possession of all imported merchandise upon which duties have not been paid or secured to be paid, disposing of the same accordin g to law. [355-25; Cooley's Blackstone, p. 279.] SECTION  1401 . Jurisdiction of Collector Over Merchandise of Prohibited Importation . — Where merchandise is of prohibited importation or subject to importation only upon conditions prescribed by law, it shall be the duty of the collector, conformably with t he provisions of this chapter, to exercise such jurisdiction in respect thereto as will prevent importation or otherwise secure compliance with all legal requirements. SECTION  1402 . When Duties Accrue on Imported Merchandise . — Unless otherwise specially provided by law, duties shall accrue upon imported merchandise upon the arrival of the importing vessel within the jurisdictional waters of the Philippine Islands with i ntent to unlade. [355-158.] SECTION  1403 . Deposit of Personal Effects without Payment of Duty . — Trunks, packages, hand baggage, and other parcels containing dutiable personal effects, not regular merchandise, and belonging to bona fide travelers for curiosity or pleasure, may be lef t, in the discretion of the collector of customs, in the custody of the passenger and baggage division, or corresponding office of the customhouse, for a period not exceeding six months, without payment of duty, Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 411