Escobal, J. y Briceño, A. (1992). Una alternativa al actual sistema de sobretasas agrícolas en el Perú (Notas para el debate N° 6). Lima: GRADE.

This paper evaluates the results of Peru’s application of the system of import tariff surcharges on certain agricultural goods up to mid-1992. This evaluation reveals that, in its various versions with flexible and fixed surcharges, the system has been inefficient in achieving the objectives set out to justify its implementation. These objectives were, first, to provide a higher level of protection to agricultural producers, and second, to mitigate the effect on the domestic market of fluctuations in international market prices.