I found that by accident while screening Ebay.de.
http://cgi.ebay.de/Stempel-Zoll-Phil...1%7C240%3A1318
The seller claims he bought that in Manila from a customs officer. I have no idea whether this is true or not and I also have no idea of the authenticity (or absence of authenticity....) of this item, perhaps some Forum members can enlighten us...