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Publication Detail
31354: Customs valuation reform in the Philippines

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. It has been a major concern of the Philippine customs authorities and critics of the reform that giving up the use of published official customs values in order to adopt transaction values - defined as the prices actually paid or payable by the buyer to or for the benefit of the seller for the imported goods- would lower customs collection. On the contrary, as this paper shows the use of transaction values expanded customs revenues.

World Bank
Authors Keywords
World Bank; transaction value; price changes; competitiveness; import commodities; valuation system; agricultural college; capacity building; export growth; agriculture; transaction costs;
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Published in 2004 and available in the World Bank website or Downloaded 41,062 times since November 25, 2011
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