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Feb 20, 2023customs brokerscustoms modernization and tariff actra 10863ra 9280declarantequal protection
Customs Brokers vs Declarant: Who Signs Import and Export Declarations in the Philippines
The Supreme Court clarifies that under RA 10863, importers and exporters may sign goods declarations without a customs broker.
Hearsay Exceptions: When Can a Third-Party Confession Clear Your Name?
A third-party confession can be hearsay evidence—but only admissible if the declarant is unavailable and trustworthy. Learn the rules.