Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Importation Rules on Abandonment and Duty Assessment in Customs Law
Chevron v. Commissioner of Customs clarifies when imported goods are deemed abandoned and how customs duties are assessed under the TCC.
Surety Bonds Insurers Remain Liable Despite Importers Unpaid Duties
Supreme Court rules surety bond issuers remain liable for unpaid customs duties even if goods were withdrawn without payment.
Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses
Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Surety Bonds and Customs Liabilities in the Philippines: Understanding Importer Obligations
Philippine Supreme Court ruling on surety bonds, customs duties, and importer liability when re-export obligations are breached.