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Across Borders

161 posts

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“.

Risk Management System (Its emerging relevance in modern customs administration)

Traditional modes of customs control are essentially reactive. It is only when…
  • December 22, 2003
  • 5 minute read

Rules of origin and marking of imported goods

Scenario. XYZ, a Philippine trading company, is planning to introduce in the…
  • November 24, 2003
  • 4 minute read

CAO 8-2003: Selection of companies for customs audit

Customs Auditors. In a previous article on the Post Entry Audit (PEA)…
  • November 18, 2003
  • 4 minute read

Understanding the WTO: Trade Rules and Agreements (3)

This is the last of our initial series of articles on the…
  • October 27, 2003
  • 3 minute read

Understanding the WTO: Principles of the trading system (2)

IN this second part of our series of articles on the WTO,…
  • October 13, 2003
  • 4 minute read

Understanding the WTO: Nature and Concept (1)

This is a three-part series on the WTO, its nature, concept, principles…
  • September 29, 2003
  • 4 minute read

How MNC set the Price for Exported Goods

Related Party Transactions. One common issue for Multinational Companies (MNCs) when clearing…
  • September 15, 2003
  • 4 minute read

Latest Update on Customs Audit Systems

New Customs Positions. Last June 15, 2003, the Bureau of Customs (BoC)…
  • September 1, 2003
  • 3 minute read

Prohibited Methods of Customs Valuation

THIS is the sixth and last consecutive article relating to the WTO-based…
  • August 18, 2003
  • 4 minute read

Why Customs rejects the invoice price of imported goods

In our previous article entitled “WTO Agreement on Customs Valuation: An Introduction”,…
  • July 23, 2003
  • 4 minute read