This study attempts to make a review of the problems in the enforcement procedures for confiscated imports in the Bureau of Customs with the end in view of determining their vigor for the improvement of the existing procedures as well as basis for proposing solutions to the identified problems. Specifically, the study seeks to answer the following questions: (1) What is the organizational structure of the Bureau of Customs?; (2) What imported articles in the Bureau of Customs that are subject to seizure?; (3) What are the administrative procedures adopted by the Bureau of Customs in the handling and clearing imported shipments subject to seizure, forfeiture and abandonment?; (4) What are the difficulties encountered in the enforcement of this proceedings?; and (5) How do confiscated goods contribute to economic development? One of the general duties, powers and jurisdiction of the Bureau of Customs is the prevention and suppression of smuggling and other frauds upon the Customs. This study will determine how effective this function has been affected in line with the administrative responsibilities and efficient performance of the personnel which will in turn give a greater insight on the role of operation by these personnel, involved in the implementation of these procedures.