( d ) Yachts of the United States, the Philippine Islands, or any foreign nation which imposes no tonnage or equivalent taxes on United States and Philippine yachts. [2579.] Words and Phrases Defined  SECTION  1570 . Words and Phrases Defined.  — Words and phrases used in this chapter shall be taken in sense defined below: "Foreign port" means a port or place outside the jurisdiction of the Philippine Islands. "Port of entry" is a domestic port open to both foreign and coastwise trade. The term includes principal ports of entry and subports of entry. A principal port of entry is the chief port of entry of the collection district wherein it is situated and is the permanent station of the collector of customs of such port. Subports of entry are under the administrative jurisdiction of the principal port of entry of the district. EIDTAa "Coastwise ports" are such domestic ports as are open to the coastwise trade only. These include all ports, harbors, and places not ports of entry. "Vessel" includes every sort of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water. "Merchandise" when used with reference to importations or exportations, includes goods, wares, and in general anything that may be made the subject of importation or exportation. "Transit cargo" is merchandise arriving at any port from another port or place noted in the carrier's manifest and destined for transshipment to another local port or to a foreign port. "Seized property" means any property seized or held for the satisfaction of any administrative fine or for the enforcement of any forfeiture under the customs laws. "Customs law" includes not only the provisions of the Customs Law and regulations pursuant thereto but all other laws and regulations which are subject to Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 461 ARTICLE  XXIII