TY - BOOK TI - Compendium of penalties, liabilities or obligations : under the customs modernization and tariff act (CMTA) U1 - 343.056 PY - 2023///] CY - R.Papa, Manila : PB - Llave Review and Training Center, KW - Customs law KW - Philippines N1 - Customs Memorandum Order (CMO) No. 03-2021 ER -