(Editor’s Note: The following is an opinion piece from Atty. Ma. Lourdes Villamar Mangaoang, from her column, ‘Borders & Bottom Lines’ at ‘The Daily Chronicle’ that appeared last July 7, 2025. Atty. Mangaoang is among the “idealists” that entered the Bureau of Customs after the ‘EDSA Revolution’ in 1986. An alumna of UP Diliman and Harvard Kennedy School, Atty. Mangaoang is also a prolific writer and book author in her own right and helped prepare RA 108863 or the Customs Modernization and Tariff Act (CMTA) of 2016. The article is being reprinted here with the author’s permission).
THEY say that if one wishes to be remembered forever, then one should write a book. I have had the privilege of co-authoring two, with the hope that the knowledge shared in those pages will continue to be of service to others. My utmost gratitude to my co-authors, Atty. Marlon Agaceta and Atty. Tristan Langkay, whose partnership and dedication helped shape several implementing rules and regulations on essential provisions under the Customs Modernization and Tariff Act.
For more than a decade, I’ve had the opportunity to teach Customs law, anti-graft legislation, and related topics to a wide range of audiences, including customs employees, fellow government workers, and students of Customs administration. My lectures were delivered initially face-to-face, but due to the pandemic, they were transitioned online. Indeed, I have this passion for teaching. What has this passion given me? It has consistently reminded me of the value of knowledge sharing.
One of the most meaningful aspects of this work is hearing from people—sometimes in hallways or on sidewalks, sometimes even in the most unexpected places —about how my lecture or idea has helped them in their roles. These moments are personal rewards I reap from my passion for teaching.
I have already left a legacy to Customs and Border Protection (CBP) employees. Now, I aim to extend that impact by sharing my knowledge with the common tao. Through this column, I strive to inform and engage ordinary citizens on topics such as Customs, governance, law and politics. These are concepts and realities that may seem distant but influence our daily lives more than we often realize.
Why Borders and Bottom Lines. The title of this column, “Borders,” can mean physical boundaries between geographical areas or legal boundaries, such as what is lawful, what is in the gray area, or what crosses into corruption. In the context of this column, it relates to Customs and international trade.
The phrase “Bottom Lines” refers to what ultimately matters —the outcome or the most crucial consideration. In this column, we examine the economic, legal, and political impacts and consequences.
It refers to corruption, whether financial or political. Economic corruption involves the use of public power for private gain, negatively impacting economic growth. This can take the form of petty theft, like when a government cashier pockets a few thousand pesos of public funds. However, it also extends to grand corruption, which may include bribery, fraud, and misappropriation or malversation of public funds (or, as we Filipinos say, paglustay ng pondo ng bayan).
One of the most meaningful aspects of this work is hearing from people—sometimes in hallways or on sidewalks, sometimes even in the most unexpected places —about how my lecture or idea has helped them in their roles. These moments are personal rewards I reap from my passion for teaching.
Consider the recent allegation against Vice President Sara Duterte. She is accused of misusing P125 million of confidential funds, as stated in the Articles of Impeachment. This is a prime example of grand economic corruption where resources are allegedly diverted for private gain.
Political corruption refers to the abuse of public power for personal gain. It involves acts of public officials that deviate from their official duties to benefit themselves through bribery, misappropriation or malversation of funds, influence peddling, and extortion. These acts are forms of corruption that erode public trust and damage institutions.
Bottom Lines also refer to accountability, the actual cost of corruption, inefficiency, and red tape.
As I mentioned earlier, this column will explore topics related to customs, governance, law, and politics. Let’s start with Customs. And no—I do not mean cultural traditions or social norms.
In this column, Customs shall refer to “Aduana” or the place at the border, seaport, or airport where imported goods are inspected and cleared (examined in Customs parlance).
It also pertains to the duties and taxes imposed on these goods. It further refers to the Bureau of Customs, a national government agency responsible for controlling imports and exports, and preventing illegal goods from entering or leaving the country. The “Aduana” serves as the frontline of trade enforcement and border control.
The majority of Filipinos may not be familiar with the Bureau of Customs (BOC), simply because only a small percentage of the population is directly involved in importation and exportation.
Out of around 110 million Filipinos, only 30,000 are registered importers. However, even if most people do not interact with the Bureau, it still plays a significant role in the economy and our daily lives. The duties and taxes collected from imported goods support government expenditures for constructing roads, bridges, and classrooms. They also pay for the salaries of government workers. Therefore, it is essential that Customs officers accurately collect the correct amount of duties and taxes on imported goods.
Customs processes have a direct effect on the prices of basic goods. Many essential items, such as rice (the Philippines is now the world’s largest rice importer), paper, groceries, soap, and toothpaste, rely on imported raw materials for production. If these goods are not expeditiously released by the BOC to the domestic market, a shortage will occur, and the law of supply and demand will take its course.
When demand exceeds supply, prices of prime commodities will rise.
When Customs officers demand bribe money from importers, those extra costs are added to the price of imported goods and eventually passed on to consumers. A delay by Customs officers also means additional expenses. Importers are charged a daily storage fee of ten thousand pesos (₱10,000) per container. That expense is passed on to consumers by the importer, further increasing the price of the commodity. This is just one of many ways Customs decisions directly impact the daily lives of Filipinos.
In future columns, the topics of my discourse will include good governance (yes, it exists, and the lack of it), corruption, and critical legal issues that affect a common person’s daily existence. We will also unpack politics that hit closer to home than we would like to admit.
I encourage readers to submit their questions, comments, or topics they would like me to discuss? Feel free to email me at lmv.columns@gmail.com.