Books and Legal Provisions: 1. Cruz, Isagani A. "10." Constitutional Law. Quezon City, Metro Manila, Philippines: Central Lawbook Pub., 2000. 150. 2. Republic Act No. 1937. An Act to Revise and Codify the Tariff and Customs Laws of the Philippines. 3. Section 2, Article 3, 1987 Philippine Constitution Web Journals: 1. Lina's Claim That Balikbayan Boxes Are Being Used for Smuggling Has No Basis-Sen. Marcos." Latest News. N.p., n.d. Web. 25 Oct. 2015. 2. Customs: All Balikbayan Box Items to Be Taxed." YouTube. YouTube, n.d. Web. 25 Oct. 2015. 3. Don't Abuse Balikbayan Box Privileges' Customs." Rappler. N.p., n.d. Web. 25 Oct. 2015. 4. UH: Random Na Pagbubukas Ng Mga Balikbayan Box, Ipinatigil Ni PNoy." YouTube. YouTube, n.d. Web. 25 Oct. 2015. 5. Martin, Kathlin. "Customs to Impose Tighter Rules for Balikbayan Boxes - See More At: Http://asianjournal.com/news/customs-toimpose-tighter-rules-for-balikbayanboxes/#sthash.Nsv9r9gi.JpJBe709.dpuf." Editorial. Asianjournal.com. N.p., 17 Aug. 2015. Web. 6. Levin, Institute. "Import Restrictions." Import Restrictions. N.p., n.d. Web. 7. Florez, Mikhail Franz E. "BoC to Issue Guidelines on Balikbayan Box Inspection." Business World. N.p., 28 Aug. 2015. Web. Jurisprudence: 1. Papa versus Mago. G.R. No. L-27360. Supreme Court of the Philippines. 28 Feb. 1968. Print 2. Lopez versus Commissioner of Customs. G.R. No. L-27968. Supreme Court of the Philippines. 3 Dec. 1965. Print. 3. Vierneza versus Commissioner of Customs. G.R. No. L-24348. Supreme Court of the Philippines. 30 Jul. 19