[355-361.] If, in case of a wreck, there be no customhouse at the point where the vessel is wrecked, the coastguard or customs official nearest the scene of the wreck shall render all possible aid in saving the crew and cargo of the vessel, taking charge of the merch andise saved and giving immediate notice to the nearest customhouse. In order to prevent any attempt to defraud the revenue, the collector shall be represented at the saving of the cargo by customs inspectors detailed for that purpose, who shall examine and countersign the inventory made of such cargo, receiving an authoriz ed copy of the same. [355-363.] Merchandise and salvage from foreign vessels picked up at sea, derelict, or taken from a wreck, is  prima facie  dutiable and may be entered for consumption or warehousing. If claimed to be of Philippine production, and consequently free, proof must be adduc ed as in ordinary cases of reimportation of merchandise. Foreign merchandise landed from a vessel in distress is dutiable if sold or disposed of in the Philippine Islands. Before any merchandise which has been taken from a recent wreck shall be admitted to entry, the same shall be appraised, and the owner or importer shall have the same right of appeal as in other cases. No part of a Philippine vessel or her equipment, wrecked either in Philippine or foreign waters, shall be subject to duty. [355-361.] SECTION  1478 . Restoration of Vessel to Navigation . — Where the derelict or wrecked vessel is refitted for navigation she may, upon compliance with the necessary procedure, become a Philippine vessel or be cleared to a foreign port. [355-365.] SECTION  1479 . Person Qualified to Make Oath as Master of Derelict . — Any person bringing in a derelict vessel, whether alien or not, may take the master's oath. [355-85.] ARTICLE  XVI 431 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011