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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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.
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.
Customs Law: Abandonment of Goods Requires Due Notice Despite Importer's Delay
Supreme Court rules that ipso facto abandonment of imported goods under the Tariff and Customs Code requires due notice, absent fraud.
When Customs Seizure Needs a Warrant: Lessons from Commissioner of Customs v. New Frontier Sugar
The Supreme Court clarifies that even "automatic seizure" of imported goods requires a warrant and due process under the Tariff and Customs Code.