Description
This 2025 Edition included the discussion of the case rulings in Opiniano vs. People, which reaffirmed the earlier ruling in Remigio vs. Sandiganbayan on the liability of a customs broker, and in Chamber of Customs Brokers, Inc. vs. Commissioner, which upheld the validity of Section 106(d) – “Attorney-in-Fact” provision of the CMTA.
May this 2025 Edition continue to serve as additional reference for our students, practicing customs brokers, fellow customs broker-educators, customs officers, and industry stakeholders.
