Across Borders is a column on world trade and customs issues written by Atty. Agaton Teodoro Uvero, an international trade, customs (indirect tax) and supply chain expert. Uvero provides advisory and training services to top corporations and industry associations. He was previously Deputy Commissioner for Assessment and Operations Coordinating Group at the Philippine Bureau of Customs (2013-2016). He is author of the book “Understanding International Trade, Tariff and Customs“.