Publication: Customs Valuation Reform in the Philippines

Thumbnail Image
Files in English
English PDF (224.3 KB)
702 downloads
Date
2004
ISSN
Published
2004
Author(s)
Clarete, Ramon L.
Abstract
This paper documents the adoption of transaction valuation reform in the Philippines and assesses its impact on collection, customs administration cost, and business transaction cost. Philippine customs authorities and critics of the reform have been concerned that giving up the use of published official customs values would lower customs collection. On the contrary, this research shows the use of transaction values expanded customs revenues.
Citation
Clarete, Ramon L.. 2004. Customs Valuation Reform in the Philippines. © Washington, DC: World Bank. http://openknowledge.worldbank.org/entities/publication/8cbf14f4-d6d4-5925-8305-4ae0c2b9029e License: CC BY 3.0 IGO.
Report Series
Other publications in this report series
Journal
Journal Volume
Journal Issue
Citations