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Across Borders

A column on world trade and customs issues written by Atty. Agaton Teodoro Uvero, an international trade, customs (indirect tax) and supply chain expert. He provides advisory and training services to top corporations and industry associations. Uvero was previously Deputy Commissioner for Assessment and Operations Coordinating Group at the Philippine Bureau of Customs.

Supply Chain Management Series: Ethics in Purchasing and Supply-Part II

Supply Chain Management Series: Ethics in Purchasing and Supply-Part II

Jun. 13 | For Part 1 of 2-part series, click here.   Instances of Unethical Practices Misconduct or malpractice in the purchasing and supply process will relate to specific processes in the supply chain such as the following:   – Specifying supply...

Supply Chain Management Series: Ethics in Purchasing and Supply—Part 1

Supply Chain Management Series: Ethics in Purchasing and Supply—Part 1

Jun. 5 | This is the first article in our series on International Supply Chain Management, which will include topics relating to the corporate supply chain environment, supply planning, specifying requirements, selecting suppliers, obtaining offers, negotiating...

The Evolving Role of Customs

The Evolving Role of Customs

May. 17 | Traditional Role of Customs Historically, customs administrations all over the world have served as state “gatekeepers”, taking jurisdiction on anything and everything that move across the borders and serving as tax collectors, border guards, port...

Import 101: Frequently Asked Questions

Import 101: Frequently Asked Questions

Apr. 10 | In recent years e-commerce has grown exponentially, with many offshore purchases now done through online sites. Unfortunately, first-time importers have encountered difficulties when clearing their shipments through customs, resulting in delays and additional...

CMTA and the WTO Trade Facilitation Agreement

CMTA and the WTO Trade Facilitation Agreement

Mar. 27 | RKC and the WTO TFA Ten years ago, the Philippine Bureau of Customs (BoC) first announced that the Revised Kyoto Convention (RKC) will be adopted and implemented in the coming months and years. Known formally as the “The International Convention on...

Customs Modernization and Tariff Act Series 11: Titles XVI (Tariff Administration and Nomenclature)

Customs Modernization and Tariff Act Series 11: Titles XVI (Tariff Administration and Nomenclature)

Mar. 15 | Series 1, click here. Series 2, click here. Series 3, click here. Series 4, click here. Series 5, click here. Series 6, click here. Series 7, click here. Series 8, click here. Series 9, click here. Series 10, click here.   This is the 11th and...

Customs Modernization and Tariff Act Series 10: Titles XII, XIII, XIV, XV (Third Parties; Offenses and Penalties)  By Atty agaton teodoro O. uvero

Customs Modernization and Tariff Act Series 10: Titles XII, XIII, XIV, XV (Third Parties; Offenses and Penalties) By Atty agaton teodoro O. uvero

Mar. 6 | Series 1, click here. Series 2, click here. Series 3, click here. Series 4, click here. Series 5, click here. Series 6, click here. Series 7, click here. Series 8, click here. Series 9, click here.   Title XII of the Customs Modernization and...

Customs Modernization and Tariff Act Series 9: Title XI (Administrative and Judicial Proceedings)

Customs Modernization and Tariff Act Series 9: Title XI (Administrative and Judicial Proceedings)

Mar. 2 | Series 1, click here. Series 2, click here. Series 3, click here. Series 4, click here. Series 5, click here. Series 6, click here. Series 7, click here. Series 8, click here.   Title XI of the Customs Modernization and Tariff Act has 53 sections...

Customs Modernization and Tariff Act Series 8: Titles VIII, IX and X (Duty Exemption and Drawback; Post Clearance Audit)

Customs Modernization and Tariff Act Series 8: Titles VIII, IX and X (Duty Exemption and Drawback; Post Clearance Audit)

Feb. 20 | Series 1, click here. Series 2, click here. Series 3, click here. Series 4, click here. Series 5, click here. Series 6, click here. Series 7, click here. Title VIII of the Customs Modernization and Tariff Act has 22 sections under 4 chapters as follows:...

Customs Modernization and Tariff Act Series 7: Titles VI and VII (Transit, Transshipment and Valuation)

Customs Modernization and Tariff Act Series 7: Titles VI and VII (Transit, Transshipment and Valuation)

Feb. 13 | Series 1, click here. Series 2, click here. Series 3, click here. Series 4, click here. Series 5, click here. Series 6, click here. Title VI of the Customs Modernization and Tariff Act has 5 sections under 2 chapters: chapter 1 (Customs Transit) and...
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