The Customs Modernization and Tariff Act (CMTA) has been in effect for eight years this year. The Supreme Court’s most recent ruling based on Section 106 of the CMTA could signal the beginning of the declarants’ and the Attys-in-fact’ entry into the Customs realm. Similarly, the Trade Facilitation Agreement (TFA)’s global policy on the “Use of Customs Brokers” was put into effect and became crucial in promoting international trade and played a significant role in advancing cross-border transactions concurrent with the Philippines’ ratification of the Revised Kyoto Convention (RKC).

The Compendium on Customs Disposal Processes is a comprehensive reference designed for individuals seeking a thorough understanding of the relevant provisions of the Customs Modernization and Tariff Act (CMTA), Tariff and Customs Code of the Philippines (TCCP), as amended, Customs Administrative Orders (CAOs), Customs Memorandum Orders (CMOs), and related laws, rules, and regulations. This reference material is essential for those working in public service, as well as stakeholders, professionals, and students seeking to enhance their expertise in the field of Customs Disposal Processes.

It is the profound hope of the author that this book will also serve as a convenient vehicle to acquaint government and private legal practitioners, importers, exporters, licensed customs brokers, other service providers and third parties if such persons or entities transacted with the BOC, professors, students of law and customs administration on the special and intricate law on customs and tariff, particularly on the aspect of seizure and forfeiture cases.

The COMPENDIUM ON CUSTOMS SEIZURE & FORFEITURE PROCEEDINGS is a reference intended for all those who aspire to fully grasp and understand pertinent provisions of the Customs Modernization and Tariff Act (CMTA); Tariff and Customs Code of the Philippines (TCCP), as amended; An Act Creating the Court of Tax Appeals, as amended; the Revised Rules of the Court of Tax Appeals; Customs Administrative Orders (CAOs); Customs Memorandum Orders (CMOs); and allied laws, rules and regulations, including Supreme Court and Court of Tax Appeals’ pronouncements and rulings, on customs seizure and forfeiture proceedings and appeals processes. It is a must-have for fellow public servants, stakeholders, professionals and students who aim to increase their proficiency on the subject.

It took me a month to revise and update my unpublished book entitled, “THE LAW ON CUSTOMS SEARCH, SEIZURE AND FORFEITURE”, used exclusively by my students in Lyceum of the Philippines University as an instructional material. I tried my best and my worst to perfect the said masterpiece but I did not succeed.

A must-read for trade practitioners, professors, Customs Administration students and enthusiasts! The Rules of Origin presented in an easy to digest book with colored examples, illustrations and hundreds of multiple-choice questions to gauge your appreciation of every topic. The book emphasizes on the ATIGA (ASEAN Trade in Goods Agreement) Rules of Origin and its Operational Certification Procedure but includes comparison of relevant provisions with other Philippine-participated Free Trade Area and Economic Partnership Agreements. It is also inclusive of the updated ATIGA ROO and OCP provisions, templates of the Certificates of Origin for the ATIGA and other Agreements, and other relevant issuances.

This book is not meant to be an in-depth study of the complex topic of statutory interpretation, but it is nonetheless meant to be a useful tool for customs and tax professionals, academics, and the general public who deal with the Bureau of Customs, the Bureau of Internal Revenue, and the local government units in locating the basic rules, special principles, and leading customs and tax cases on statutory construction. This makes a great addition to the author’s publications on customs and related topics and hopes to contribute more to the ready supply of information on the topic of customs and taxation.

The continuous developments in Customs, maritime and international trade resulted in a need for international trade practitioners, consultants, lawyers, accountants, academics, customs brokers, and customs stakeholders for a comprehensive compendium of terms and phrases in Customs, maritime and international trade.