Goods refer all types of tangible property that could be bought and sold, and the possession of which could be transferred in whole or in part, temporarily or permanently. (Sec. 3(d), R.A. No. 10909)

In customs and tariff law, goods refer to articles, wares, merchandise and any other items which are subject of importation or exportation. (Sec. 101(x), R.A. No. 10863)