Book contents
- Frontmatter
- Contents
- Acknowledgements
- List of abbreviations
- Introduction
- 1 Dispute settlement between developing countries: Argentina and Chilean price bands
- 2 Argentina and GATS: a study of the domestic determinants of GATS commitments
- 3 Rock ‘n’ roll in Bangladesh:protecting intellectual property rights in music
- 4 Barbados: telecommunications liberalization
- 5 Services commitments: case studies from Belize and Costa Rica
- 6 Inter-agency policy co-ordination in Botswana
- 7 Brazil and the G20 group of developing countries
- 8 Cambodia's accession to the WTO: ‘fast track’ accession by a least developed country
- 9 Canada and the WTO: multilevel governance, public policy-making and the WTO Auto Pact Case
- 10 The SPS Agreement and crisis management: the Chile–EU avian influenza experience
- 11 Shanghai's WTO Affairs Consultation Center: working together to take advantage of WTO membership
- 12 Costa Rica's challenge to US restrictions on the import of underwear
- 13 Fiji: preparing for the end of preferences?
- 14 The road to Cancún: the French decision-making process and WTO negotiations
- 15 Decision-making processes in India: the case of the agriculture negotiations
- 16 Protecting the geographical indication for Darjeeling tea
- 17 The Indian shrimp industry organizes to fight the threat of anti-dumping action
- 18 Indonesia's shrimp exports: meeting the challenge of quality standards
- 19 Patents, parallel importation and compulsory licensing of HIV/AIDS drugs: the experience of Kenya
- 20 Kenya's participation in the WTO: lessons learned
- 21 Learning by doing: the impact of a trade remedy case in Korea
- 22 Laos: the textile and garment industry in the post-ATC era
- 23 Malawi in the multilateral trading system
- 24 Malaysia: labelling regulations on natural rubber condoms and the WTO TBT Agreement
- 25 Malaysia: strategies for the liberalization of the services sector
- 26 Mauritius: co-operation in an economy evolving for the future
- 27 How regional economic communities can facilitate participation in the WTO: the experience of Mauritius and Zambia
- 28 Mexico's agricultural trade policies: international commitments and domestic pressure
- 29 Mongolia's WTO accession: expectations and realities of WTO membership
- 30 Nepal: the role of an NGO in support of accession
- 31 Nepal: exports of ayurvedic herbal remedies and SPS issues
- 32 Import prohibition as a trade policy instrument: the Nigerian experience
- 33 The Pacific island nations: towards shared representation
- 34 Victory in principle: Pakistan's dispute settlement case on combed cotton yarn exports to the United States
- 35 Pakistan: the consequences of a change in the EC rice regime
- 36 Philippines: stakeholder participation in agricultural policy formation
- 37 Philippines: adopting the transaction basis for customs valuation
- 38 The reform of South Africa's anti-dumping regime
- 39 The impact of GATS on telecommunications competition in Sri Lanka
- 40 Thailand: conciliating a dispute on tuna exports to the EC
- 41 Uganda's participation in WTO negotiations: institutional challenges
- 42 Uruguay in the services negotiations: strategy and challenges
- 43 Vanuatu's suspended accession bid: second thoughts?
- 44 Public and private participation in agricultural negotiations: the experience of Venezuela
- 45 Preparation by Vietnam's banking sector for WTO accession
- Index
37 - Philippines: adopting the transaction basis for customs valuation
Published online by Cambridge University Press: 05 December 2011
- Frontmatter
- Contents
- Acknowledgements
- List of abbreviations
- Introduction
- 1 Dispute settlement between developing countries: Argentina and Chilean price bands
- 2 Argentina and GATS: a study of the domestic determinants of GATS commitments
- 3 Rock ‘n’ roll in Bangladesh:protecting intellectual property rights in music
- 4 Barbados: telecommunications liberalization
- 5 Services commitments: case studies from Belize and Costa Rica
- 6 Inter-agency policy co-ordination in Botswana
- 7 Brazil and the G20 group of developing countries
- 8 Cambodia's accession to the WTO: ‘fast track’ accession by a least developed country
- 9 Canada and the WTO: multilevel governance, public policy-making and the WTO Auto Pact Case
- 10 The SPS Agreement and crisis management: the Chile–EU avian influenza experience
- 11 Shanghai's WTO Affairs Consultation Center: working together to take advantage of WTO membership
- 12 Costa Rica's challenge to US restrictions on the import of underwear
- 13 Fiji: preparing for the end of preferences?
- 14 The road to Cancún: the French decision-making process and WTO negotiations
- 15 Decision-making processes in India: the case of the agriculture negotiations
- 16 Protecting the geographical indication for Darjeeling tea
- 17 The Indian shrimp industry organizes to fight the threat of anti-dumping action
- 18 Indonesia's shrimp exports: meeting the challenge of quality standards
- 19 Patents, parallel importation and compulsory licensing of HIV/AIDS drugs: the experience of Kenya
- 20 Kenya's participation in the WTO: lessons learned
- 21 Learning by doing: the impact of a trade remedy case in Korea
- 22 Laos: the textile and garment industry in the post-ATC era
- 23 Malawi in the multilateral trading system
- 24 Malaysia: labelling regulations on natural rubber condoms and the WTO TBT Agreement
- 25 Malaysia: strategies for the liberalization of the services sector
- 26 Mauritius: co-operation in an economy evolving for the future
- 27 How regional economic communities can facilitate participation in the WTO: the experience of Mauritius and Zambia
- 28 Mexico's agricultural trade policies: international commitments and domestic pressure
- 29 Mongolia's WTO accession: expectations and realities of WTO membership
- 30 Nepal: the role of an NGO in support of accession
- 31 Nepal: exports of ayurvedic herbal remedies and SPS issues
- 32 Import prohibition as a trade policy instrument: the Nigerian experience
- 33 The Pacific island nations: towards shared representation
- 34 Victory in principle: Pakistan's dispute settlement case on combed cotton yarn exports to the United States
- 35 Pakistan: the consequences of a change in the EC rice regime
- 36 Philippines: stakeholder participation in agricultural policy formation
- 37 Philippines: adopting the transaction basis for customs valuation
- 38 The reform of South Africa's anti-dumping regime
- 39 The impact of GATS on telecommunications competition in Sri Lanka
- 40 Thailand: conciliating a dispute on tuna exports to the EC
- 41 Uganda's participation in WTO negotiations: institutional challenges
- 42 Uruguay in the services negotiations: strategy and challenges
- 43 Vanuatu's suspended accession bid: second thoughts?
- 44 Public and private participation in agricultural negotiations: the experience of Venezuela
- 45 Preparation by Vietnam's banking sector for WTO accession
- Index
Summary
This study describes the challenges faced by customs officials in the Philippines when they adopted transaction valuation to facilitate imports, and the way in which they overcame these challenges. The Philippines government needed to adopt its international treaty obligations into domestic law, and it did that with two laws. It enacted Republic Act (RA) 8181 in 1997, which enabled transaction valuation reform. However, various obstacles hindered the implementation of this law, and so in 2001 the government adopted RA 9135 to fix the problem in RA 8181 so as to authorize post-entry audit systems.
There had been two major concerns in the Philippines regarding the country's obligations to shift its customs values from notional published values to transaction values. On the part of the customs authorities, they expected customs collection to go down as importers took advantage of their legal rights, undervalued their imports with fake invoices knowing that customs authorities would never know on time that they did so and so paid lower duties and taxes than they ought to. On their part, domestic producers were fearful that implementation of this obligation would erode their trade protection. The Philippines has nevertheless implemented its obligation and has used transaction values in customs assessments since 2000.
Three and a half year later, the then Customs Commissioner, Antonio M. Bernardo, has been pleased to see that customs collections have been going up. However, domestic producers are still concerned and keep adjusting to these changes.
- Type
- Chapter
- Information
- Managing the Challenges of WTO Participation45 Case Studies, pp. 502 - 515Publisher: Cambridge University PressPrint publication year: 2005