Rationale: Today, smuggling in all forms has become almost uncontrollable despite the efforts of the Bureau of Customs. And while hundreds of millions of pesos worth of goods have been intercepted and confiscated , smuggling is such a lucrative practice that the influx of smuggled products remain unabated. > The Philippines does not have the means and resources to stem the tide and the national government has been criticized for its lack of political will in implementing harsher penalties andstringent measures to curb this practice. The siutation in effect condones smuggling and therefore must be rectified.