Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Import Business in the Philippines for Foreign Entrepreneurs: How to Start
Starting an import business in the Philippines as a foreign entrepreneur means registering your business, then lodging a goods declaration with the Bureau of Customs.
Bonded Warehouse Philippines Requirements: How to Register Under the CMTA
Bonded warehouse Philippines requirements explained: who may operate, how to apply with the Bureau of Customs, and the customs rules under the CMTA.
Tariff Classification in the Philippines: How Customs Classifies Imports
Tariff classification in the Philippines determines the duties you pay on imports. Learn how the Bureau of Customs classifies goods under the CMTA.
Customs Post-Clearance Audit in the Philippines: How the BOC Checks Imports
A customs post-clearance audit in the Philippines lets the Bureau of Customs verify goods declarations after release. Learn how importers should prepare and respond.
Importing Vehicles into the Philippines: Tariffs, Customs Rules and Requirements
Importing vehicles into the Philippines means paying customs duties and taxes and lodging a goods declaration with the Bureau of Customs under the CMTA.
Contractual Obligations Prevail: Storage Fees Due Despite Customs Hold Order
Supreme Court clarifies that a Bureau of Customs hold order does not relieve a consignee from paying arrastre storage fees under its contract.
BOC Hold-Order Does Not Excuse Consignee From Paying Arrastre Storage Fees
Supreme Court rules a Bureau of Customs Hold-Order does not transfer liability for storage fees from the consignee to the BOC.
Customs Authority Prevails Jurisdiction Over Goods IN THE Subic Freeport Zone
Supreme Court affirms Bureau of Customs' exclusive jurisdiction over seizure cases in the Subic Freeport Zone.
Finality of Judgments: Customs Bureau Bound by Interest on Seized Shipments
Supreme Court clarifies that final judgments, including interest awards, bind the Bureau of Customs on seized shipments.
Prosecutors Discretion Prevails Understanding The Limits OF Bureau OF Customs Authority IN Smuggling Cases
The Supreme Court clarifies that the Bureau of Customs cannot control criminal prosecutions—that power belongs to public prosecutors.
Government Liability for Lost Goods: Waivers of State Immunity in Philippine Customs Law
When can the Bureau of Customs be held liable for seized goods that disappear while in its custody? The Supreme Court explains the limits of state immunity.
Customs VS Courts Resolving Jurisdictional Conflicts IN Import Seizures
When the Bureau of Customs seizes imported goods, courts cannot interfere. This case explains the exclusive jurisdiction rule.
When the Bureau of Customs Loses Seized Goods: Liability and Tax Duties in AGFHA v. CTA
The Supreme Court held the Bureau of Customs liable for a lost shipment but allowed duties and taxes to be deducted from the amount it must pay the owner.
Customs Has Exclusive Jurisdiction Over Seized Vehicles, Not Replevin Courts
The Supreme Court ruled that regional trial courts cannot take custody of goods already seized by the Bureau of Customs through a replevin suit.
Customs Jurisdiction Prevails Challenging Seizure AND Forfeiture Powers OF THE Bureau OF Customs
Landmark ruling clarifies that RTCs cannot interfere with Bureau of Customs seizure and forfeiture proceedings, even if the warrant appears defective.
Customs Jurisdiction in the Philippines: Why Courts Cannot Interfere with Seizure and Forfeiture
Philippine courts cannot interfere with Bureau of Customs seizure and forfeiture proceedings. Learn the rules from a Supreme Court ruling.