SEIPI.customs.ftas.Seminar.10.19.07

8/10/2019 SEIPI.customs.ftas.Seminar.10.19.07

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Relevant Customs Rulesfor PEZA zones / PreferentialTrading under the FTAs

Agaton Teodoro O. Uvero

Ayala Alabang Country ClubAlabang, Muntinlupa CityPhilippines

October 19, 2007, Friday, 1PM 6PM


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Outline

Introduction

Relevant Customs Rules for PEZA

Post Entry Audit, VoluntaryDisclosure and Record Keeping

Valuation of Domestic Sales Wastages, Rejects and Seconds

AFTA-CEPT rates for Domestic Sales

Preferential Trading - FTAs

Present State of Play

Spaghetti Bowl Effect

Preferential Duty Rates for Exports /Rules of Origin


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Introduction


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Drivers to Change

Evolution of Supply Chain Model (just-in-time, order

first before manufacture, VMI, etc.)

Related Party Transactions (approx. 60% of globaltrade); Regionalization of MNCs

Developments in ICT

Bilateral and Regional Free Trade Agreements (FTAs)

Customs Automation


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Shift in Big Business Mindset

Paradigm Shift in Deriving Profit

Logistics costs make up about 20 30% of totalpurchase cost of an item

Indirect tax (VAT and duties) account forapproximately 10 20% of the landed cost


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Traditional View

Selling Price = Cost + Profit

New View

Profit = Selling Price - Cost

Pass higher costs on to clients byincreasing prices, because of tied

markets & limits to customers ability to

switch

You believe customers will pay foryour inefficiency!?

Address inefficiencies to reduce costs tokeep up profit levels in the context ofinternationally set market prices $$$

Preserve and grow your market share

Source: IPSM, International Trade Centre (UNCTAD/WTO)


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TOTAL UNITCOST

Unit purchase price

Logistics costs (transportation,storage and handling)

=

+

Deterioration and write-offs+

+ Cost of capital (% interest x amount)from date of supply invoice payment

until date of sales cash receipt


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Evolution of Supply Chain Model

Buy Hold Make Hold Sell

From the BHMHS model to the S3 Model

forecastbased onhistoricaldemand

pay suppliesuponreceipt

title

custody

risk

based oncompanysdesign

or previous

requirements

full capacity

title

custody

risk



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Sell Source Ship

Evolution of Supply Chain Model

From the BHMHS model to the S3 Model

delivery datepromise

E-commerce

collaboration &supply chainintegration

forecast demand

vendor managedand distributormanaged

inventories

automatic orderplacement on salesorder

direct shipment

pay on shipment

supplier

competitiveness minimum

inventory



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80-20 rule (80% of collection coming from

approximately 20% of all importers)

2001 Total Taxes and Duties P 89 B

Related Party Transactions

Top 100 P 42 BTop 200 P 51 BTop 1000 P 71 B

Related party transactions (estimated at more than

60% of global trade)

MNCs are driving global trade


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Old Structure

Company operate within national geographic limitations

Company responsible for all aspect of businessmanufacturin sales distribution marketin and others

Regionalization of MNCs

New Structure

Regional office decides on major aspects of business

Local office acts as branch office; usually as sales anddistribution arm

Regional pooling of requirements (services/materials)


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Old Structure

Regionalization of MNCs:Old Structure

XYZ PHILS., IC.

President & CEO

Manufacturing

Research &

Development

Advertising and

Promotion

Finance and

Administration

Sales and

Distribution


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PhilippinesOverseas

RM Ship To

FP On Consignment

Supplier ofRaw

Materials Supplier ofRaw

Materials

Regionalization of MNCs:New Structure

FP - Exported

Service Fee

Cus

tomsBorder

FP - Domestic

RM

FP

RM

Service Fee

Key:

RM = Raw Materials

FP = Finished Products

ABC PHILS

DISTRIBUTORCommissionaire

ThailandToll Manufacturer

Indonesia Customers

ABC PHILS, INC..Toll Manufacturer

ABC SINGAPORERisk Entrepreneur


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From autonomous and self-sufficient national organization

to regional organization

Centralization of manufacturing facilities at a regionallevel

Regionalization of MNCs

Reduction of facilities (economies of scale, market access,incentives, labor costs, etc.)

Regional centralization of functions (e.g. research and

development, advertising and marketing, finance andadministration)

Toll/Contract Manufacturing


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Customs Rules

for PEZA


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for the importer

accurate & complete declaration

exercise of reasonable care

Post Entry Audit:Obligations under PEA

recor eep ng o mpor re a e us ness recor s

principal liability for underpayment

for the customs broker

Record Keeping of Import Records


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Post Entry Audit:Scope of Audit

audit examination, inspection, verification and/orinvestigation conducted on:

document flow

financial flow

goods inventory flow

other business processes


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customs valuation

tariff classification(AHTN)

Post Entry Audit:Compliance Issues

quantity

country of origin(e.g. AFTAForm D)

others (e.g. preferential / special tariffs;AFMA; PEZA, CBW, BOI, AFTA)


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companies may be selected based on the following:

computer-aided risk management system

Post Entry Audit:

Audit Selection Modes

errors n ec arat ons nte gence reports

random sampling of SGL companies

voluntary compliance audit


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Types of Audit

Voluntary Compliance AuditEnforced Compliance Audit

Post Entry Audit:

Types of Audit

Enforced AuditProfile and Information Analysis

Audit Notification LetterAudit Preparation / Audit Plan

Pre-Audit ConferenceAudit ProperExit Conference

Audit ReportAudit Monitoring(Appeal Process)


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Voluntary Disclosure Program:

CAO 5-2007

Objectives

A non-punitive facility for importers tovoluntarily disclose or report plain errors or

innocent mistakes in import entry declarationsand in tax and duty payment

Instant additional customs revenue with least

administrative cost to both the governmentand the concerned importer


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Policy

VDP provides importers the remedy to correct,under certain conditions specified herein, any


CAO 5-2007

, ,

declared to customs arising from sheer mistake,inadvertence, or negligence without the imposition ofany fine or penalty in appropriate cases.

The Program shall not apply when the wrong entrydeclaration was attended with fraud, as defined inSection 3611 of the TCCP, as amended.


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Benefits

Non-imposition of fine and penalty


CAO 5-2007

Least Priority Status in the annual audit selection

Least priority status mean importer not considered for

audit selection in the next 2 years from date of application.

To qualify for such status, an applicant must submit itscustoms compliance program and pay a minimum of P1Million in taxes and duties for each application.


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Procedures

submit an application together with the valid tender

of payment


CAO 5-2007

Application signed by authorized officer with detailedcomputation of the tax and duty deficiency andcomparative table showing the following information:

product line, tariff classification or customs unit valueimport entry numberduties and taxes originally paidadditional duties and taxes to be paid


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Procedures

Collection district shall issue an OR for payment


CAO 5-2007

PEAG special verification unit to verify the completenessof application and review the supporting documents


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Procedures

If the application is in order, applicant notified in writing

of such acceptance


CAO 5-2007

If not, applicant notified in writing for additionaldocuments required (within 15 days from notice) or as tothe denial.

In case of denial, the payment shall remain validpayments for the import entries subject of the voluntarydisclosure.


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Failure to Pay Correct Duties

in case of NEGLIGENCE

failure to use reasonable care & competence

Post Entry Audit:

Penalties

when making the declarations to customs

administrative fines (not less than but notmore than 2X the revenue loss)

in case of GROSS NEGLIGENCE

actual knowledge or wanton disregard for customs rules

Administrative fines (not less than 2 but not

more than 4X the revenue loss)


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Failure to Pay Correct

Duties and Taxes

in case of FRAUD

Post Entry Audit:

Penalties

voluntary & intentional non-compliance with customs rules

administrative fines (not less than5X but not more than 8X of therevenue loss)

criminal prosecution (not lessthan 2 years but not more than

8 years)


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general issues

failure to exercise reasonable care

lack of corporate competence to review or manage customs operations absence of cor orate officials res onsible for customs com liance

Customs Compliance Issues

beneficial owner issue (ultimate consignee)

record keeping

no ready trade profilerecords not audit ready; not accessibleno audit support (accounting and finance) to declared value


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entry declaration/ customs broker practices

por kilo system (i.e., double invoicing)inaccurate declarations (e.g. SDV)fake signatures for documents under oath


errors n ec ara ons we g , un , e c.

product classification and description

errors in tariff headings usedwrong conversion to AHTN

quantity/ inventory flow

over shipment; under shipment


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licensing, marking and country of origin

absence of BFAD, DTI (ICC) and other import licenseslack of proper marking as to Country of Origin


tariff privileges

disqualification for privileges

zero rate, exempt transactions and exempt entities PEZA, BOI and FTZ transactions

AFMA Importations


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customs valuation

declared value vs. actual payments (misdeclarations)

total inventory costs vs. total customs value declared


undeclared DDP shipments (door-to-door deliveries)

additions to TV (e.g. royalty and license fees)

must be paid within 45 days

computation in case of varying duty rates

year-end adjustments to cost of goods (transfer pricing based onprofit method)

relationship has influenced the price /acceptability of transfer price


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Customs Record Keeping:

Nature and Scope

IRR took effect on December 2001

to complement the PEA System

records to be ke t at rinci al

place of business

3-year period applies from date offiling of import entry (not from dateof final payment of duties)

records may be manual or electronic


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1. Company Background and Structure

Submissions to SEC and/or DTI


Import and Related Records

Equity Structure (ownership, capital stock, etc.)

Trading partners (exporters), suppliers

Note: These documents are normally required uponaccreditation with customs by importer.


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2. Ordering and Purchasing

Documents

Sales and related agreements



,

distribution rights fees, etc)

Purchase Orders, correspondence,vouchers, confirmation, pro-forma

invoice, etc.

Product description and specifications,brochures, manuals, etc.


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3. Shipping and Transport Documents

Import / Export Entry; Bill of Lading and Packing List

Invoice; Freight and Insurance contracts



mpor xpor cense

Certificates of Origin; Quota AllocationTransshipment Permits; Special permits to transfer

(e.g. PEZA, CBW, BOI and free trade zones companies)Short shipped / bad order reports

Customs rulings and decisions


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4. Manufacturing, Stock and Resale Documents

Inward goods register / receipts journal

Stock register / inventory records



ro uct on recor s cost ng recor s

Sales records / Delivery receipts

5. Banking and Accounting Information

L/C, banking transaction records

Receipt and Cash booksOther evidence of payments (e.g. credit card

transactions, money transfers, cheque, etc.)


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6. Internal Revenue Law

requirements

Books of accounts, ledgers



an ourna s, nanc a

statements

Accounting instructionmanuals

Manuals on accountingsystem


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Failure to Keep Records

administrative fines

20% ad valoremon imported articles with no records


Penalties

hold delivery or release of subsequent shipments

criminal prosecution punishable by fine and/orimprisonment

fine of not less that PhP100,000 but not more than PhP200,000and/or imprisonment of not less than 2 years and 1 day but notmore than 6 years


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Failure and/or refusal to give

full and free access to records

contem t b the ro er court


Penalties

reassessment of importations

administrative fines (20% ad valorem)

hold delivery or release of subsequent shipments

criminal prosecution punishable by fine and/or imprisonment (sameas failure to keep records)


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Republic Act (RA) No. 9135

Executive Order No. 160, S. 2003

-


Related Laws and Issuances

.

Customs Memorandum Order (CMO) No. 18-2007

Customs Administrative Order (CAO) No. 8-2003




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RA 8748, amending RA 7916

Export Processing Zone (ECOZONE)

Customs Treatment of

PEZA Sales

administratively outside customs territory

predominantly oriented to export production

enterprises located in EPZs allowed to import capitalequipment and raw materials free from duties, taxes andother import restrictions

f


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Separate Customs Territory

the national territory of the Philippines OUSTIDE of theproclaimed boundaries of the ECOZONES


PEZA Sales

EXCEPT areas specifically declared by other laws and/orpresidential proclamations to have the status of specialeconomic zones and/or free ports

C T f


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Domestic Sales (Section 26)

Goods manufactured by an ECOZONE enterprise shall


PEZA Sales

domestic market, subject to payment of correspondingtaxes on the raw materials and other regulations thatmay be adopted by the Board of the PEZA.

C t T t t f


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Valuation of Imported Materials

Merchandise of foreign origin which has not undergone any

processing, manufacturing or manipulation while in the ECOZONE,


PEZA Sales

, ,

regulations governing imported merchandise

Where said foreign merchandise is combined with or made part ofany domestic article, the duties and taxes to be assessed on thefinal product shall be based on the value of such importedmerchandise (except when the final product is exempt) and internalrevenue taxes on the value added

C t T t t f


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Sales of Finished Products to Customs Territory

Finished products shall be made available for domesticsale in the customs territor or retail stores sho in


PEZA Sales

malls within the commercial/tourist or other authorizedareas of the ECOZONES, subject to all applicable rulesand regulations including the payment of customs dutiesand internal revenue taxes

C t T t t f


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Loss of Identity of Product

When the identity of an article has been lost, such articleshall, when taken from the ECOZONE to the customs


PEZA Sales

err ory or o e non-res r c e areas o e ,

be treated as foreign merchandise entering the countryfor the first time. Merchandise of foreign origin whichhas not undergone any processing, manufacturing or

manipulation while in the ECOZONE, shall, when sent tothe customs territory, be subject to the laws andregulations governing imported merchandise (IRR)

C stoms T eatment of


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Duty Treatment of Processed Articles

subject to Domestic Sale

RA 8748, Section 26:subject to payment of


PEZA Sales

IRR, Part V, Section 3:the duties and taxes to beassessed on the final product shall be based on the

value of such imported merchandise (except when thefinal product is exempt) and internal revenue taxes onthe value added



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VAT Treatment of Domestic Sales

NIRC Section 107(A):VAT for imports equivalent to10% based on the total value used by Bureau of


PEZA Sales

,

customs duties, excise taxes, if any, and other charges

Revenue Memorandum Circular No. 74-99: sales

of goods and services from a PEZA registered enterpriseto a buyer outside of the zone are subject to VAT

Issue: Is VAT based on raw materials?



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Treatment of Rejects, Seconds and

Recoverable Waste

MOA between PEZA and BOC dated April 18, 2001


PEZA Sales

PEZA designated areas shall be treated as separate customsterritories

Section 8, Part V, Rule VIII

rejects, seconds and recoverable wastes, shall when taken fromthe restricted areas of the ECOZONES to the customs territory, or tothe non-restricted areas of the ECOZONE, be taxed in accordancewith applicable provisions of the customs and internal revenue law

and regulations of the Philippines



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Treatment of Rejects, Seconds and

Recoverable Waste

Rejects/Seconds shall mean finished or semi-finished products


PEZA Sales

or raw ma er a s w c are e ec ve or n er or n qua y, suc a

any further processing or manipulation thereof is not technically oreconomically feasible for the purpose for which they are originallyintended.

What is the Treatment of Obsolete Materials?



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Liquidation of Imported Articles (Section 3, Rule IX)

a. Submission of proof of payment of taxes and dutiesb. Submission of proof of re-exportation


PEZA Sales

c. y con emna on oss es ruc on nc u ng was age

and rejects)d. Exportation of finished productse. Indirect Exportation

f. Constructive Exportation



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Application of CEPT Rates on Domestic Sales

(EO No. 214-2003)

WHEREAS, Republic Act Nos. 7227, 7916, 7903 and 7922 vestthe Subic Bay Free Port, Clark Special Economic Zone and other


PEZA Sales

,

therefore manufactured or processed products bought fromecozone locators are considered as originating from abroad

SECTION 1. Products manufactured in ecozones with at least40% of its product content originating from any Member Stateand sold in the Philippine customs territory shall be imposed the

applicable CEPT rates subject to qualification under the Rules ofOrigin as provided for in the Agreement on the CEPT Scheme forthe AFTA signed on 26 January 1992.


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Preferential

Trading underthe FTAs

WTO and FTAs:


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WTO and FTAs:

Principles of the Trading System

General Principles

Trade without Discrimination

Freer Trade

Predictability and Fair Competition

WTO and FTAs:


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WTO and FTAs:


Trade without Discrimination

Member countries must not discriminate with any ofits trading partner - Most Favored Nation (MFN)and National Treatment principles

MFN clause - special rates for one country appliesto all other countries

National Treatment - a member country musttreat local and imported goods equally, afterimported goods cleared from customs

WTO and FTAs:


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WTO and FTAs:


Protection only through Tariffs

Protection of domestic industries / markets onlythrough customs tariffs; not through commercialmeasures

To make the protection transparent and clear; topromote market access and export competition

Prior to WTO, countries allowed to provide exportsubsidies and import restrictions (e.g. import

quotas)

WTO and FTAs:


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WTO and FTAs:


Protection only through Tariffs

Subsidies and quantitative restrictions no longerallowed

Non-tariff barriers to be removed through

tariffication, i.e., replacing an import quota with animport tariff rate

In-quota tariff rates (minimum access volume -MAV) vs. Out-quota tariff rates

WTO and FTAs:


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WTO and FTAs:


Freer Trade

Reduction / removal of trade barriers (tariff and non-tariff) clearly promotes trade

ar ra es ave con nuous y gone own

Transparency and Fair Competition

Stable, predictable and transparent rule on trade ingoods and services.

Open market; binding commitment to a ceiling for tariffrates on imported articles; no unilateral increase of ratesbeyond the ceiling without attracting reciprocal actions


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ASEAN Economic Community (AEC)

AEC an FTA plus arrangement

Zero-tariff free trade area; elimination of non-tariffbarriers (AFTA-CEPT)

Free movement of oods services investments andcapital

Free movement of tourists and skilled labor

Harmonization of customs procedures and minimizationof customs requirements (e.g. ASEAN Single Window forImports)

Harmonization of standards Institutional and legal infrastructure to facilitate

economic integration.


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AFTA-CEPT ASEAN Free Trade Area Common Effective

Preferential Tariff (AFTA-CEPT)

Main instrument to reduce intra-regional tariffs andremove non-tariff barriers

Rules of origin for purposes of availing of the specialrates

ASEAN or local content - at least 40% of the value of theimported product considered as originating from ASEANto avail of the preferential tariff rates

AFTA Form D Certificate of Origin EO 617 (2007) zero rates

Generalized System


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Generalized System

of Preference (GSP)

Generalized System of Preference (GSP)

Unilateral grant of tariff preferences to developingcountries by most developed countries

US, Japan, UK, European Union, Australia, Canada, etc.

To promote economic growth in the developing world andspecifically to designated beneficiary countries andterritories

Rules of Origin / Certificate of Origin


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Impact of FTAs

For transnational companies, transaction cost ofbusiness is increasing with the growing complexity of

trade rules even if tariffs are decreasing

Issue on divergence from WTO standards (e.g. ROOrovisions dis ute settlement mechanism

Bilateral FTAs distort trade flows, create friction fromnon-parties, hinder market access for other developingcountries

Varying rules and procedures on valuation,classification and rules of origin


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Benefits of FTAs

Main beneficiaries are the vertically-integrated networkof transnational corporations

Opportunity for reconfiguring of cost structures andsourcing strategies / economies of scale

Expanded sourcing and manufacturing operations withinASIA

Duty savings from exploitation of the margin ofpreference between MFN and CEPT Rates

Indirect Tax (VAT, GST, Duty) Planning


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Current State of Play 39 memorandum of

understanding (MOUs) and

bilateral and regional freetrade agreements (FTAs)groups

ASEAN Economic Community

(AEC) - a European-stylesingle market with free flow ofgoods, people and servicesamong the ten membercountries


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Current State of Play ASEAN+3

Still in the formation stage Largest free trade area in the world Positive gain for Asian economies, possible loss for US

econom

ASEAN-China Free Trade Area (ACFTA)

Tariffs on some 4000 type of goods will be reducedbetween 0% and 5% by 2010 (ASEAN 6)

Tariffs for certain sensitive goods (sugar, iron, steel and

car) not subject to steep reductions Free trade area has population of 1.7 billion EO 613 and EO 618


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Current State of Play ASEAN-Japan

Agreement with ASEAN being negotiated now Japan is pushing for individual FTS with ASEAN countries Japan Philippines Economic Cooperation Agreement (JPEPA)

r g na y sc e u e or mp emen a on as year Issues on services sector (migrant workers)

ASEAN-Korea FTA

Agreement signed last May 2006; Tariffs on about 97% of at

least 4,000 categories of goods will be cut Sensitive list (rice, fish, beef, chicken, and other agriculturalproducts)

Full Implementation by 2010, Philippines by 2012 EO 638 and EO 639


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Current State of Play ASEAN-India Partnership for Peace

Free trade area by 2011 (ASEAN 5) Philippines by 2016

US initiative to forge direct bilateral tradeagreements with ASEAN members

Singapore has entered into a bilateral agreement Thailand and Malaysia currently negotiating

Indonesia and the Philippines soon follow

Ongoing negotiations with Austrialia, New Zealand

RPs FTAs:


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Varying basis of valuation for

origin calculation (i.e., CIF orFOB terms vs. transactionvalue)

The Spaghetti Bowl Effect

versus o erclassification systems

Numerous regulatoryrequirements for marking,licensing and labeling

Different mechanisms for tradedispute mechanism

RPs FTAs:


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Thailand Supplier

Typical Business Model under the AFTA Framework

Philippine Toll Manufacturer

Vietnam Supplier RegionalOffice

(Singapore)

Raw Materials with AFTApreferential rates

Regional Warehouse

Finished Goods withAFTA preferential rates

DistributorsMalaysia

Indonesia

Vietnam

ThailandBrunei

RPs FTAs:


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Thailand Supplier

Future Business Model under AFTA, ASEAN+3 and otherbilateral agreements

DistributorsChinaJapan

Korea

India

China Supplier

RegionalOffice

(Singapore)

Philippine Toll Manufacturer

Vietnam Supplier

Raw Materials with AFTApreferential rates

Regional Warehouse

Finished Goods withAFTA preferential rates

DistributorsMalaysia

Indonesia

Vietnam

Thailand

Brunei

Finished Goods withASEAN+3 preferential

rates?

Rules of Origin:


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Rules of Origin

Laws, regulations and administrative determinations toascertain the country of origin of a good; or

Set of rinci les to determine the economic content and

Definitions

nationality of a product.

Country of Origin

The country where a particular product is obtained, produced,

or manufactured.

Rules of Origin:


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Preferential Rules

Determine whether imported products shall besubjected to a most-favoured nation (MFN) treatment orreferential treatment e. . CEPT

Definitions

Non-Preferential Rules

Implement measures and instruments ofcommercial policy (e.g., anti-dumping, countervailing,

safeguards).

Rules of Origin:


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FTAs extend preferential tariffs (lower duty rates) ONLY

on products originating from the country/area.

Need for Certificate of Origin

originating.

ROO provides transparent and predictable rules forgranting preference.

Rules of Origin:


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With Preferential Treatment:

Generalized System of Preferences GSP (Form-A)ASEAN-Common Effective Preferential Tariff (Form-D)

- -

Certificate of Origin (CO)

ASEAN-KOREA Free Trade Agreement (Form-AK)

Without preferential Treatment:

CO for General Merchandise (White CO)

Rules of Origin:


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Wholly-Obtained

Products which have been, entirely grown, extractedfrom the soil or harvestedwithin the exportingcountr or manufacturedthere exclusivel b virtue

Wholly Obtained

of the total absence ofthe use of any imported

components or materials.

Examples:Agricultural products harvested there

Animals born and raised thereProducts obtained from hunting or fishingMineral products extracted from its soil or from its

seabed

Rules of Origin:


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Substantial Transformation

Products manufactured from exporting country whollyor partly from imported materials or components,includin materials of unknown ori in are considered

Substantial Transformation

as ORIGINATING in that country if these materials,

parts or components have undergone SUBSTANTIALTRANSFORMATIONthere.

Value Added (VA) Rule

Change in tariff classification (CTC) Rule Process Rule (chemical reaction rule)

Rules of Origin:


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ID cigarettes: $ 100

VN =

VIETNAM (VN)tobacco = $ 10

Accumulation Rule

Wholly-obtained

AFTA content = 40 RVC

Form D SINGAPORENO = 60%

ID = 30% Form D

FULL CUMULATIONIDN Content = $ 40.00 PHI Content = $ 100.00


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40 x 100 = 40% = CEPT 100 + 100 x 100 = 66% = CEPT100 300

IDN Content = $ 30.00 PHI Content = $ 100.00

AFOB = $100

BFOB = $300

THAI

30 x 100 =30% CEPT 100 + 0 = 33% CEPT100 300

PARTIAL CUMULATION

IDN Content = $ 30.00 PHI Content = $ 100.00

30 x 100 = 30% CEPT 100 + 30 = 43% = CEPT

100 300

AFOB = $100

BFOB = $300

THAI

FOB = $100 FOB = $300THAI

Rules of Origin:


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KOREA

(cotton fabric)

Form AK

Certificates of Origin

MALAYSIA(t-shirts) BRUNEI

Form E

PHILIPPINES(cotton fabric) Form D

Form D

CHINA(cotton fabric)

Form AK

Form E


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Conclusion

THINK GLOBALACT LOCAL


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Thank you


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About the Speaker

Agaton Teodoro O. Uvero graduated with degrees in Philosophy and Law from UPDiliman and is an alumnus of East West Center (Hawaii, USA). He finished acourse on Transfer Pricing from World Trade Institute, New York and has an

Advance Certificate in Purchasing and Supply Chain Management(Adv.Cert.PSCM) from International Trade Center (UNCTAD/WTO). He is lecturerof ATENEO on Supply Chain Management.

. .partner of Gaticales Uvero & Sto. Tomas Law Office. He is also a legislativeconsultant in the Philippine Senate. He has worked as a consultant for severallegislators in both House of Representatives and the Senate as well as for theDepartment of Interior and Local Government (DILG). He was also aninternational trade and customs consultant of PricewaterhouseCoopers (PwC)Consulting.

A licensed customs broker, Mr. Uvero was part of a team invited by ADB to train

customs officials from 30 Asian countries on international trade remedymeasures in 2004. He has also written various articles on customs and trade inthe BusinessWorld and PortCalls. He has also worked with foreign fundingagencies on several customs technical assistance program. He is at present aconsultant of MNCs, logistics/forwarding companies and accounting firms.

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