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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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.
Product Registration for Imported Goods in the Philippines: A Practical Guide
Learn how product registration for imported goods in the Philippines works under the Consumer Act and the FDA Act, and what importers must do before selling.
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.
Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell
The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.
Surety Bonds Insurers Remain Liable Despite Importers Unpaid Duties
Supreme Court rules surety bond issuers remain liable for unpaid customs duties even if goods were withdrawn without payment.
Jurisdictional Boundaries: Appealing Customs Decisions and Exhausting Administrative Remedies in Importation D
Philippine Supreme Court ruling on why importers must appeal customs abandonment decisions to the Commissioner and CTA, not RTC.