Trade is etched in the antiquity of History. With the country set forth as the Pearl of the Orient Sea, trade is but an international theatre the country can never left a participant. And with the dramatic rise of human inclination with trade, at par with the standard globalization taking pace, the country's government is on a milestone to keep trade within the people's doorstep. Vested by the law as the sole protectorate of the country on matters covering tariff and customs administration, the Bureau of Customs is charged with the responsibility over imported and exported goods, the facilitation of trade, the suppression and prevention of smuggling and other fraud so committed, and to lawfully assess and collect duties, taxes, and other charges accruing from the privileged importation and exportation within the country among others. The recently passed, RA 10863, otherwise known as -the Customs Modernization and Tariff Act, codified the overhauled Tariff and Customs Code of the Philippines into a more simple legislature in response to the country's accession to the Revised Kyoto Convention. It can also be attributed that while the Attrition Act, Republic Act 9335, boosted the Bureau's revenue collection scheme for the government's fund, a rampant drive on the attempt to defraud the government is prevalently rife.