Description
In law and jurisprudence, all laws, rules, and regulations that are under the purview of the Bureau of Customs are referred to as “tariff and customs laws,” the most fundamental of which is the present R.A. No. 10863, also known as the Customs Modernization and Tariff Act.
This compilation makes the pertinent provisions of the laws and regulations governing Customs easily accessible to importers, exporters, economic operators, customs practitioners, academics, and researchers, and an excellent supplemental reading for the author’s textbook on Customs Modernization and Tariff Act (CMTA), 2023 edition.
