classification thereof that the taxes, if estimated on the face of the entry, would be less by ten per centum than by  law should be collected, or when the dutiable weight, measurement, or quantity of imported merchandise is found upon examination to exceed by ten per centum or more the entered weight, measurement, or quantity, a surcharge may be imposed upon the importer of  not less than the additional amount required to pay the full tax on such merchandise, and not more than five times such additional amount so required. [355-311.] SECTION  1442 . Refusal of Party to Give Evidence or Submit Documents for Examination . — When the owner, importer, or consignee of any imported merchandise, or the agent of either, refuses upon the citation or demand of any customs officer having lawful auth ority therein, to appear, make oath, or submit himself to examination, or to answer any material question propounded at such examination, or refuses to produce records, accounts, or invoices pertaining to the value, classification, or disposition of the me rchandise in question and deemed material in appraising the same, the collector may, in his discretion, assess a surcharge of sixteen per centum ad valorem on the merchandise which is the subject of the importation. [335-294; U.S. Tariff Act (1913), III, V.] SECTION  1443 . Failure to Declare Baggage . — Whenever any article subject to duty is found in the baggage of any person arriving within the Philippine Islands, which was not at the time for making entry of such baggage mentioned to the collector or other pr oper customs official before whom such entry was made by the person making entry, such article shall be seized, and the person in whose baggage it is found may be required to pay treble the value of such article unless it shall be established to the satisf action of the collector that the failure to mention or declare was without fraud. [355-309.] Abatements and Refunds on Original Examination SECTION  1444 . Free Entry on Reimportation of Certain Merchandise . — Salvage gear and salvage apparatus held in the Philippine Islands and exported therefrom for temporary use abroad may, if identified prior to exportation and upon reimportation, be reimpor ted without the payment of import duties except upon any dutiable repairs procured abroad. The same rule shall be applicable to any article admitted to free entry; but dutiable merchandise imported and afterwards exported Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 422 ARTICLE  XI