Across Borders takes a close look at world trade and customs issues. Articles are written by Atty. Agaton Teodoro O. Uvero, an international trade, indirect tax and customs consultant, and a licensed customs broker. He has an Advance Certificate in Purchasing and Supply Management from International Trade Centre (UNCTAD/World Trade Organization) and is an accredited trainer of Ateneo Graduate School of Business-Center for Continuing Education.