skengg,
First, we must recognize that the corrosion allowance for piping, fittings, valves etc. etc. are only a guess that was developed by the piping/chemical engineers who designed those systems.
Second, it is probably reasonable to assume that the corrosion allowance that was selected for the adjoining piping system could be used for the valves in the same system. This assumes, of course, that the valve body material is the same as the piping material
Third, recognize that ALL piping systems have a service life. Piping systems are not designed to last forever, despite what any MBA may tell you. Some systems have lifetimes of ten, twenty or forty years. Common sense, skengg, would tell you that the corrosion allowance of a mixed-acid carbon steel system would be much greater than a stainless steel piping system transporting pure water.
Fourth, corrosion allowances for piping system design have been discussed many. many times before on these fora. Go back and read them ...
Then tell us your question
You must be specific about your fluid service
MJCronin
Sr. Process Engineer