Handbook on the Tariff and Customs Code of the Philippines, as amended, and the Customs Brokers Act of 2004 (R.A. 9280) and its implementing rules and regulations with related laws, rules & regulations, DOJ opinions, BOC, DOF, and CTA decisions, American and Philippine jurisprudence up to September 2005 and Customs Brokers Licensure and bar examinations Q & A on tariff and customs up to 2005