An Evaluation of the Home Consumption Value System

Medalla, Erlinda M. Author_Email:, Rafaelita Aldaba and Author_Email: de Dios, Loreli C.

Philippine Journal of Development, 1993

Abstract: The Philippines has been one among the few that still adheres to the home consumption valuation (HCV), a system that, according to many importers, results to overvaluation. This article assesses the validity of the claim through analysis of HCV’s impact on the level of protection structure. It also estimates the revenue effects of a change in valuation basis.

Keywords: Bureau of Customs; trade sector; import commodities; consumption pattern; valuation system (search for similar items in EconPapers)
Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:phd:pjdevt:jpd_1993_vol__xx_no__2-a

DOI: 10.62986/pjd1993.20.2a

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