“A CONSIGNEE WHO CONTRACTS FOR STORAGE SERVICES WITH AN ARRASTRE OPERATOR REMAINS LIABLE FOR STORAGE FEES, EVEN IF THE BOC ISSUES A HOLD-ORDER OVER THE GOODS.”
By Atty. Alvin Abenojar, LCB “A consignee who contracts for storage services with an arrastre operator remains liable for storage
[CMTA] SECTION 407. GOODS DECLARATION AND PERIOD OF FILING.
By Atty. Alvin Abenojar, CB SECTION 407. GOODS DECLARATION AND PERIOD OF FILING. – As far as practicable, the format
[CMTA] SECTION 103. WHEN IMPORTATION BEGINS AND DEEMED TERMINATED
By Atty. Alvin Abenojar, LCB SECTION 103. WHEN IMPORTATION BEGINS AND DEEMED TERMINATED. – Importation begins when the carrying vessel
Evidence such as chat logs and videos are admissible when used to establish criminal liability and the modus operandi of the accused
By Atty. Alvin Abenojar, LCB “Evidence such as chat logs and videos are admissible when used to establish criminal liability
If goods are lost while under Customs custody, the government is liable to the owner.
By Atty. Alvin Abenojar, LCB “When goods lawfully seized by the Bureau of Customs, and such seizure order is being
TRANSFER OF THE ACCOUNTS MANAGEMENT OFFICE (AMO) TO THE POST CLEARANCE AUDIT GROUP (PCAG)
By Atty. Alvin Abenojar, LCB Bureau of Customs Commissioner Ariel F. Nepomuceno issued last June 2, 2026, Customs Memorandum Order
TITLE XI CHAPTER 3 (SECTION 1111 TO 1112) EXPLAINED
Section 1111 (Chapter 3, Alert Orders) of the Customs Modernization and Tariff Act explains when the Bureau of Customs (BOC) may “hold” a
Understanding Import Duties and Taxes in the Philippines
When importing goods into the Philippines, you are required to pay customs duties and taxes before your shipment can be
How to Import Goods to the Philippines: A Step-by-Step Guide
Importing goods into the Philippines requires compliance with Bureau of Customs (BOC) regulations. Here’s what every importer needs to know