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.
Automotive Manufacturing in the Philippines: Licensing and Incentives
Automotive manufacturing in the Philippines requires BOI or PEZA registration, a certificate of registration, and compliance with tax and customs rules to enjoy incentives.
Food Import Clearance Philippines: FDA and Customs Requirements
Food import clearance Philippines: learn the FDA registration, license to operate, and Customs requirements before importing food into the Philippines.
Importing Machinery and Capital Equipment into the Philippines: Duties, Taxes, and Exemptions
Importing machinery and capital equipment into the Philippines triggers customs duties and VAT, but registered enterprises may enjoy duty exemption on capital equipment.
Customs Clearance for Imports from China to the Philippines: A Step-by-Step Guide
Learn how customs clearance for imports from China to the Philippines works under the CMTA — who may file, what documents are needed, and how to release goods.
Customs Protest and Duty Refund in the Philippines: How to Dispute an Assessment
Learn how to file a customs protest and claim a duty refund in the Philippines under the CMTA, including the 15-day appeal period and where to file.
Philippines as a China Plus One Manufacturing Base: Tax and Customs Rules
Why the Philippines is a China plus one manufacturing investment option: income tax rates, VAT zero-rating, and customs incentives explained.
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.
Import Restrictions and Preliminary Injunctions: Lessons from Alcala v. Carpio
The Supreme Court clarifies when courts may issue preliminary injunctions against customs seizures of rice imports lacking NFA permits.
When a New Law Quietly Replaces an Old One: The Customs Brokers Case
The Supreme Court explains implied repeal and equal protection in upholding the Customs Modernization Act's changes to customs broker exclusivity.
Customs Brokers vs Declarant: Who Signs Import and Export Declarations in the Philippines
The Supreme Court clarifies that under RA 10863, importers and exporters may sign goods declarations without a customs broker.
Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People
Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.
Corporate Officers Cannot Hide Behind Corporate Veil in Customs Fraud Cases
Supreme Court ruling on corporate officer liability for customs fraud through misdeclaration and undervaluation of imported goods.
Corporate Officers Held Liable for Customs Fraud Piercing the Corporate Veil
Learn how Philippine courts pierce the corporate veil to hold officers liable for customs fraud, and what this means for corporate governance.
Customs Jurisdiction and Forum Shopping in Importation Disputes
Supreme Court clarifies CTA jurisdiction over customs seizure cases and when forum shopping does not apply in importation disputes.
Understanding Probable Cause: Judicial vs Executive Determinations in Customs Violations
The Supreme Court clarifies the difference between executive and judicial probable cause in customs cases, and when courts may overturn prosecutors' findings.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Customs Brokers and Cargo Damage Claims: Liability, Insurance, and Subrogation
The Supreme Court clarifies when customs brokers are liable for damaged cargo and why insurers must present the insurance policy to claim subrogation.
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.
Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes
The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.