The Customs Modernization & Tariff Act: Comments and Cases

Description This 2025 Edition included the discussion of the case rulings in Opiniano vs. People, which reaffirmed the earlier ruling in Remigio vs. Sandiganbayan on the liability of a customs broker, and in Chamber of Customs Brokers, Inc. vs. Commissioner, which upheld the validity of Section 106(d) – “Attorney-in-Fact” provision of the CMTA. May this 2025 Edition continue to serve as additional reference for our students, practicing customs brokers, fellow customs broker-educators, customs officers, and industry stakeholders.