Understanding Customs Valuation

Customs Valuation
Dr. Juan C. Heredia Chang
Customs Valuation
General aspects
First Method of Valuation: Transactions Value
Related persons
Value Adjustments Section 8 of the Agreement
Freight and Insurance
Special Cases
Commercial Invoice Requirements
The Declaration of customs value and the value related infractions
Andean Declaration of Value
Customs Valuation Verification: Reasonable Doubt
Secondary methods
Overview of the WTO Custom

Valuation
The Customs Techniques

Customs Legislation:
-Regimes and others.
-Customs Taxation.
-Foreign trade operators
-Infractions and penalties
Agreement and
Conventions
Tariff
Nomenclature
and Merceology
Customs
Techniques
Customs
Valuation:
-From of the point of view of the

importer and customs agent:
Calculation of Customs value.
-From of the point of view of the
SUNAT: Verification and inspection of
the value.
Determination of the Customs Tax Debt
1 Determination of the
HS Code
Apply the Tariff

Customs based on the
Harmonized System
Aids:
-Aduanet
-Classification
resolutions
2 Identification of taxes
and rates( Aduanet)
Customs Tax Debt
4 Determination
3 Determination of
Customs Value =
FOB + Freight+ Insurance
Apply the Agreement

Value of the WTO
Import Impositions
Customs duties
Ad-Valorem
Specific (Price band)
Supertax
Safeguards
ISC
Ad-Valorem
Specific
Retail price
Tributes
IVA and IPM

Antidumping and Compensatories rights
Perception IVA - Imports
Other
impositions
Taxable income and rates of Taxes and other FixedImport "cascade calculation"
TAX BASE
ADV
CIF
RATE
0%, 6%,11%
0%,10%,17%,20%,
30%,50%, Specifics ,
Retail price
ISC
CIF+ADV
IGV
CIF+ADV+ISC
16%
IPM
CIF+ADV+ISC
2%
PERCEPTION IVA
CIF+TRIB+DER ANTIDUMP
10%, 5%, 3.5%, S/.xU
Objective of the Customs Valuation

The importation of goods is subject to the payment of taxes (tariffs and other)
The tax base on which customs right applies is Customs Value
The customs value is determined under an international system. Currently

prevails "Value Agreement of the WTO", which is declared as a fair,
uniform and neutral valuation of goods, which excludes the use of arbitrary
or fictitious values..
Value Agreement of the WTO
Value
Agreement
Of the
WTO
Born in the Tokyo Round of GATT

Implemented since 1980 by European Union
U.S., Canada, Japan, Australia.
Gradually replaced the Brussels Definition Value
WTO: created in 1995:

It is one of the Trade Agreements of Goods
administered by this entity
The agreement is administered by two entities:
Technical Committee on Customs Valuation
(Brussels): is part of the WCO (World Customs Org.)
Committee on Customs Valuation (Geneva):
of the WTO
is part
LEGAL BASIS:
Agreement on Implementation of Article VII of the Agreement
General Agreement on Tariffs and Trade -1994
Annex
Resolution 846
CAN: published
In Andean
Gazette
Texts issued by Brussels

Assessment Committees
(OMA) and
Geneva (WTO)
decisions, advisory
opinions, case studies,
reviews, etc..
Art. 2: the incorporated

National legislation, but
not published in El Peruano
Subregional Regulations (CAN):

Decision 571, Resolution 846
National Regulation: D.S. No. 186-99-EF

and amendments
Procedures and circulars
They contain details

regulations
Legal Basis of Valuation WTO

in Peru
Acuerdo internacional: "Acuerdo de Valor de la OMC" Resolucin Legislativa 26407 publicada el 18/12/1994
Reglamento Subregional: Decisin 571 de la Comunidad Andina,
publicado en la Gaceta Andina N 1023 del 15/12/2003
Resolucin 846 de la Secretara General de la CAN: Reglamento
Comunitario de la Decisin 571, publicado en la Gaceta Andina
N 1103 del 09.08.2004
Reglamento Nacional: DS 186-99-EF pub. 29/12/1999,
modificado sucesivamente por DS 131-2000-EF pub. 01/11/2000,
DS 203-2001-EF pub. 05/10/2001, DS 98-2002-EF pub.
12/06/2002 y DS 009-2004-EF pub. 21/01/2004.
DS 128-99-EF pub. 31/07/1999: Valoracin de Software
DS 53-2005-EF publicado el 04.05.2005, ampla 36 SPN
Sensibles al fraude en valor a las 65 aprobadas por DS 0982002-EF.
Procedures and Circulars

Procedimiento "Valoracin de las mercancas segn el Acuerdo de
Valoracin de la OMC" (INTA-PE.01.10a Versin 5), aprobado por
RSA 550-2003/SUNAT/A publicado el 19.12.2003. Modificado por
RSA 244-2008-SUNAT-A pub. 07.05.2008- VERSION N 6
Procedimiento "Valoracin de Soportes Informticos importados
con Software (INTA-PE.01.18, Versin 2), aprobado por RSA 5462003/SUNAT/A pub. 10/12/2003. y modificaciones
Instructivo Valoracin de Mercancas sensibles al Fraude (INTAIT.01.10, Versin 2), aprobado por RSA 550-2003/SUNAT/A pub.
19/12/2003. y modificaciones
Instructivo Valoracin de Vehculos Usados (INTA-IT.01.08,
Versin 2), aprobado por RSA 545-2003/SUNAT/A pub.
09/12/2003. y modificaciones
Tabla de Porcentajes Promedio de Seguros, aprobada por RIN
123 del 24-01-2002, modif por RIN 223 pub 14022002.
Circular CIR-003-2004-SUNAT-A sobre Valor Provisional, pub.
20.02.2004 y modificaciones
Cartilla de Referencia de Valores, aprobado por RSA 177-2008SUNAT-A pub. 09.04.2008. y modificaciones
AGREEMENT VALUE STRUCTURE OF

WTO - 1994
GENERAL INTRODUCTION
PREAMBLE
PART I
CUSTOMS VALUATION (Arts. 1 - 17)
PART II
ADMINISTRATION DEL AGREEMENT, CONSULTATIONS AND

SOLUTION DE DIFFERENCES (Arts. 18 to 19)
PART III
SPECIAL AND DIFFERENTIAL TREATMENT (Art. 20)
PART IV
FINAL PROVISIONS (Art. 21-24)
ANNEX I
PERFORMING NOTES
ANNEX II
TECHNICAL COMMITTEE ON CUSTOMS VALUATION
ANNEX III
(Untitled, the old "protocol")
To determine the customs value used PART I and Annex I
Valuation methodology WTO AGREEMENT VALUE 1994 (Applied

in sequence and by exclusion)
1.
Transaction value (main method) (Arts. 1 and 8)
2. VALUE OF IDENTICAL GOODS (Art. 2)

3. VALUE OF SIMILAR GOODS (Art. 3)
4. DEDUCTIVE METHOD (resale price) Article 5
5. VALUE REBUILT METHOD Art. 6
6. OTHER METHODS
"Last Resort" Article 7
The order of application of the methods N 4 and 5 can be changed at the request
of the importer (Art. 4)
The first valuation method:

Transaction Value
First valuation method: "Transaction Value of

Imported Goods" - National Valuation
Regulation - DS N 186-99-EF
Article 3: Definition of Transaction Value

Article 4: Conditions to apply Method 1
Article 7: Additions to the price actually paid or payable (Settings Section 8 of
the Agreement):
Article 9: Concepts that are not part of the customs value
Transaction Value in National Regulation: DS N

186-99-EF (1)
subchapter II
First valuation method
"Transaction Value of Imported Goods"
Article 3. - In accordance with this method, you must apply the price actually paid
or payable for the imported goods when these are sold for export and they
correspond to the last sale, an importer based in the Peruvian customs territory with
adjustments listed in Section 8 of the Agreement Value WTO as appropriate.
This price shall be full payment to the buyer it has made or will make the goods
imported by the seller or the benefit of it. This payment can be made through a
money transfer by letters of credit or negotiable instruments, or it may be directly or
indirectly.

186-99-EF (2)
The price actually paid or payable also includes all payments

actually made or to be made as a condition of sale of the
imported goods by the buyer to the seller, or by the buyer to a
third party to satisfy an obligation of the seller.

186-99-EF(3)
Section 4. - The conditions required for the application of this method are:
a) There must be evidence of a sale for export to an importer in the
Peruvian territory;
b) There should be no restrictions on the disposition or use of the goods by
the buyer other than those identified in paragraph a) of Article 1 of the
Agreement Value WTO;
c) the sale or price is not dependent on any condition or consideration for
which a value can not be determined with respect to the imported goods;

186-99-EF(4)
d) Do not reverse directly or indirectly to the seller part of the products from the
resale or any subsequent transfer or use of the goods by the buyer, unless
sufficient information to make adjustments in accordance with Section 8 Value of
the Agreement of the WTO, and,
e) There should be no relationship between buyer and seller and, if any, may
accept the transaction value if the importer demonstrates one of the following two
situations:
1) The relationship did not influence the price actually paid or payable.
2) The value of the transaction value closely approximates the criteria..
First Valuation Method
THE TRANSACTION VALUE

Arts. 1 y 8
Customs Value = Value of Transaction
T.V. = PAPP + / - Adjustments Art. 8

When prices is the result of a EXPORT SALE to Peru.
Also must be fulfill 4 Conditions to Article 1
First Method of Valuation:

Transaction Value
Customs
Value
Transaction
=
Value
=
Price actually paid

or payable +
Adjustments Art. 8
Value WTO Agreement
Price of Commercial
Invoice FOB
Freight, Insurance,
others
- Sale for export to Peru
Requirements
- 4 conditions of Clause 1 Agreement

- - No restrictions
- - No considerations
- - No seller reversals
- - No vinculation, or that do not influence
- Reasonable Doubt
- (not answered or fail)
Agreement
Value WTO
(original design
1980)
Committee Decision 6.1

Value WTO, 1994
The Notion of Value Sales in the WTO:

The Agreement does not define what is SALE. The Article 1 mentions only
that the transaction value is the PAPP for the goods when sold for export to
the country of importation.
To complement this, two Advisory Opinions extend this topic:

1. - Advisory Opinion 1.1: "The notion of Sale Agreement". It does not
define what is for sale, but as an example indicates cases where there is
no sales tax free shipping, rent or leasing, etc.
2. - Advisory Opinion 14.1: "Meaning of the phrase is sold for export to the
country of importation." It states that only sales that involve actual
international transfer of goods should be considered in the Transaction
Value Method.
CONDITIONS TO ACCEPT T.V.- Art. 1.1
A. No restrictions on the disposition or use of the goods, except:

- Imposed or required by law
- Geographical limitation
- Do not affect the value
B. Sale or price is not subject to "condition" or "consideration"

C. No part of the product reverts to the seller
D. Unrelated buyer and seller , if they are, that relationship did not
influence the price
PRICE ACTUALLY PAID OR PAYABLE (PAPP)

(Note to Article 1)
PAPP =
TOTAL PAYMENT
For the goods made by the buyer to the seller or the benefit of this
PAYMENT:
as money transfer, or CREDIT CARD by, negotiable instruments, etc..
PAYMENT:
DIRECT (Commercial invoiced, sales contract, etc.)
INDIRECT (not in the bill, such payments or benefits to others who favor the
seller)
ELEMENTS THAT ARE NO PART OF CUSTOMS VALUE IN

THE NATIONAL REGULATION- DS N 186-99-EF (1)
Section 9. - The customs value shall not include the following charges or
costs, they are shown separately from the price actually paid or payable:
a) The cost of transport after importation into the customs territory of Peru.
b) Costs for construction, assembly, maintenance or technical assistance,
undertaken after importation.
c) customs duties and other taxes applicable in the territory of Peru, as a
result of the importation or sale of goods.

THE NATIONAL REGULATION- DS N 186-99-EF (2)
Also excluded from the customs value:
a) buying commissions, taking the importer must prove the existence of the
contract through the Commission to demonstrate the existence of such
payment for this item, otherwise stated the commission will be added to the
price actually paid or payable .
b) The payments made by the buyer for the right to distribute or resell the
imported goods if such payments are not a condition of the sale of goods for
export to Peru.
c) The services provided by the buyer in Peru to market goods: advertising,
guarantees, attendance at fairs., even if it is judged that benefit the vendor.

THE NATIONAL REGULATION- - DS N 186-99-EF (3)
d) Payments of dividends or other items made by the buyer to the seller, they do
not relate to the imported goods.
e) The rights of reproduction in Peru as a condition of sale of the imported
merchandise.
INTERESTS
(Decisin 3.1
del 26.04.94)
Interests are not part of the customs value each time that:
a) are distinguished from PAPP by goods
b) the financing agreement has been concluded in writing
c) the interest rate (%) does not exceed the national
average and at the time of the financing agreement.
Related Persons
Formal definition of "related":

requirements of Article 15.4 of the
WTO Agreement Value
Related Persons:
Buyer and Seller
The Tax Administration

Integrated, must choose one
of the two schemes:
Customs: adjust the imports of
the related importers, or
Set "Prices
Transfer "for purposes of
Income Tax
If strongly influences of the price

imported goods can not be apply the first
valuation method and should pass to
secondary methods
Two groups of related companies:
The "Multinational Enterprises"
(easily identifiable as related) and
Peruvian companies that have agreements
or representing foreign suppliers
(must be tested to meet requirements of
Article 15.4 of the Agreement Value WTO)
Two methods to test whether the relationship
influenced to the price of imported goods:
- For Customs: examination of the circumstances of
the sale or comparison of prices (if possible);
By the importer "criterion values"
located and presented to Customs values of
identical or similar goods, among unrelated, which
were accepted by Customs
THE RELATED TO THE AGREEMENT
To apply Transaction Value Method:

There should be no related" between buyer
and seller, or
If any, such a related should not "Make
unacceptable" price customs valuation
purposes. In other words, the link should not
influence the price.
METHODOLOGY TO DO IN CASE OF RELATED
1. Prove that there is related and typify under

Article 15.4 of the Agreement.
2. Prove that this related influences the price
If you prove both: not applicable Transaction
Value Method and passed to secondary
methods
DEFINITION OF RELATIONSHIP
(Article 15, 4 of Agreement)
If one has a responsability charge or direction in one anothers business.
They are legally recognized partners in business (specially if there are contracts involved)
Relationship employee - employer
If one has a property of 5% of the actions of both
If one of them controls directly or indirectly the other
If both are control by the other
If together controls another
If they belongs to the same family.
Status of agents, distributors or exclusive dealers

(1)
WTO AGREEMENT VALUE
Article 15
5. Persons who are associated in business because one is the agent,

distributor or sole concessionaire of the other, whatever the designation
used, shall be considered as related for the purposes of this Agreement, if
they can apply some of the criteria in paragraph 4.
It should examine the contract and see if there is any

Clause that determines the relationship.
METHODS TO TEST THE EFFECTS OF RELATED IN

THE PRICE
1. Examination of the circumstances of sale (art. 1,1,2, a) - (by Customs.

Missing details in the Agreement)
2. "Criterion values" - quick method
- On the initiative of the importer, if Customs seeks to readjust value
by association.
- Introduces Customs Transaction Values of identical or similar goods
imported by other unrelated importers that are very close to their
declared values
- Comparison purposes only, no substitution
- Prices are valid at the same time or approximately
Consideration of the circumstances of sale

WTO AGREEMENT VALUE
Interpretation under Article 1
paragraph 2
3 ... to determine whether the relationship influenced the price, the customs
administration must be prepared to examine relevant aspects of the transaction,
including the way in which the buyer and seller have organized their trade and how
the price is quoted in question.
... if the price had been settled in a manner consistent with normal practices
followed by pricing the industry in question or with the way the seller settles prices
for sales to unrelated buyers he would demonstrate that the relationship did not
influence the price.
.... Another example where it is shown that the price is adequate to recover all
costs plus a profit which is in line with overall profit realized by the company in a
representative period of time (calculated, for example, on an annual basis ) on
sales of goods of the same class or kind, which would demonstrate that the price
had not been influenced.
Value Adjustments Section 8 of the

Agreement of the WTO Value
ADJUSTMENTS VALUE ART. 8

Mandatory settings (Positive, always add)
1. Commissions and fees (Except Commissions of purchase)
2. PACKAGING
3. "Benefits" (Goods and Services Provided to the Manufacturer)
4. Royalties and LICENSE (Royalties)
5. PERCENTAGE OF THE RESALE
FACULTATIVE ADJUSTMENTS (positive or negative, add or subtract)

1. TRANSPORT COSTS
2. Cost of loading, unloading, handling
3. Insurance costs
VALUE ADJUSTMENT OF ARTICLE 8 OF THE AGREEMENT OF VALUE WTO IN

THE NATIONAL REGULATION DS N 186-99-EF (1)
Section 7. - In accordance with the provisions of Section 8 of the Value Agreement of

the WTO, sufficient information should be available on the basis of objective and
quantifiable data to make the additions that below indicated to the price actually paid
or payable:
a) commissions and brokerage, except buying commissions.
b) Costs of packaging.
c) Benefits paid by the buyer.
d) Royalties and license.
e) Products that reverse subsequent seller.
VALUE ADJUSTMENT OF ARTICLE 8 OF THE AGREEMENT OF VALUE

WTO IN THE NATIONAL REGULATION DS N 186-99-EF(2)
f) Costs of transportation, insurance and related costs to the
place of importation, as defined in Article 8 of this Regulation,
except for the cost of unloading and handling at the port or
place of importation they are shown separately from the total
expenditures of transport.
The freight charge includes all expenses that allow placing the
goods at the place of importation, subject who receives or pays.
(Subsection replaced by Section 2 of the DS-EF 098-2002,
published on 12.06.2002)
VALUE ADJUSTMENT OF ARTICLE 8 OF THE AGREEMENT OF VALUE

WTO IN THE NATIONAL REGULATION DS N 186-99-EF(3)
The adjustment only apply if they meet the following requirements:
a) If you are part of the customs value.
b) If you are paid by the buyer of the goods.
c) If you can be identified by objective and quantifiable data.
d) If they are provided for in Section 8 of the Agreement Value of the WTO.
e) When not included in the price actually paid or payable.
Not to be subject to Adjustment:
a) Buyer payments for distribution rights or resale of imported goods, when

not part of the conditions of the sale for export to the importing country.
b) The payment from buyer to seller dividends or other non-imported goods.
Commission or Brokering
Art. 8,1,a,i
T.V. = PAPP + Commission or Brokering
Requirements:
The BUYER must pay directly, and
They should not be included in the commercial invoice
Except:
Buying commissions
Most frequent cases:

"Direct Order" (sales charge included in the commercial invoice): no
adjustment is made;
Commission paid for the buyer separately from payment of the goods: adjust
to the amount of the Commission
Sales Commissions: Direct Order

5 The seller gets a% of the Price
collected and sends it to their agent as
"Sales Commission"
Sales
Agent
Foreign
Seller
2 Transmits
Order
TV = PAPP
Merchandise
1 Order
3 Goods and
Commercial Invoice
are sent
Buyer
$
4 Payment of the price
No value adjustment
because the sales
charge was included in
the commercial invoice
and it is paid by the
seller
Sales Commissions: Commissions paid by Buyer
2 Transmits
Order
Sales
Agent
Foreign
Seller
TV = PAPP + Comission
$
1 Order
5 Pay
Commission
Sale
Buyer
Merchandise
3 Goods and
Commercial Invoice
are sent
$
4 Payment of the price
It makes the
adjustment value
because the sales
charge was not
included in the
commercial invoice
and it is paid by the
BUYER
Packaging and Packing

Art. 8,1,a,ii y iii
Every Incoterm, from the EXW price included the "cost of
usual export packing "
Furthermore, if you order a package or overpack, which is billed
separately, the PAPP for goods must be added:
Cost of packing to form a whole with the goods;
Packing costs (MO + Materials)
Goods and services supplied by the buyer to the seller

Art. 8,1,b
Third
Indirect
Seller
Direct
Goods and
Services
Gratis o a
Precio reducido
Merchandise
ADJUSTMENT
Buyer
The Invoice no
includes the value of
Goods and Services
Supplied by Buyer
Art. 8,1,b: What are the goods and services which adjust
Materials, pieces and components, parts;

Tools, molds
Materials consumed in the production
Engineering, development and improvement, artwork,
design work, plans and sketches undertaken outside
the country of importation
Art. 8,1,b: How it makes the adjustment value
TV = PAPP + Value Bs y Ss
Properly distributed
Explanatory Note under Section 8, paragraph 1 b) ii:

Distribution of tools, molds and similar items:
Value to spread: purchase price to a third party or production cost
(manufacturing own). In both cases, if used depreciated.
Techniques to hand: the imported and choose based on the documentation
that presents. Examples:
- Add all the value of the first quantity imported;
- Divide the value in the Quantity produced until the first
import (and not import everything in that first shipment);
- Divide the value between entire amount expected to produce
Royalties and license fees (Royalties)

Art. 8,1,c
Direct Payment
or indirect
Royalties
Seller
VT = PRPP + Regala
Third
3
Royalties
Merchandise
2 Payment of
1
The price
- Related to Imported
goods;
- Your payment is " Sale
Condition "of imported
goods
- Not included in
commercial invoice
Production, use or resale in

domestic market
Buyer
Clarifications to the adjustments for Royalties in

the National Regulation(1)
DS 186-99-EF:
Article 31. Accurate that the "condition of sale", referred
to in section 7 of Annex III of the Agreement Value of WTO,
can be stated explicitly in the contract, or may be implied
when it is clear from the analysis of each of the obligations
assumed by the parties to each other at the time of signing
the contract or its execution, and analysis of the obligations
assumed by the parties against third parties who have an
interest in the transaction.
Clarifications to the adjustments for Royalties in the

National Regulation (2)
DS 186-99-EF:
Article 30. - When should be added to the price actually paid or
payable, royalties and license fees referred to in Article 8 paragraph 1,
letter c) of the Agreement on Customs Valuation WTO, it shall, as
appropriate, under the following procedures:
a) Imported finished product: they apportion of the total amount of royalties

and license fees paid or payable for the imported finished between
import declarations that protect the whole of that commodity, according
to the declared FOB value.
b) imported input: be prorated proportionate share of the total amount of
royalties and license fees paid or payable for the imported input,
including import declarations setting forth the total input referred,
according to the declared FOB value.
Clarifications to the adjustments for Royalties in the

National Regulation (3)
To effect the provisions of the preceding paragraphs, understand that

the finished product imported or imported input was made by the
payment of royalties and / or licensing rights, may have been
nationalized with import declarations processed in the period is
performed or additional payments, or a prior period.
The period referred to above is annual.
Articles 28, 29, 30 and 31 of D.S. No. 186-99-EF added by Section 5 of

the D.S. N 009-2004-EF published on 21/01/2004
Reversals to the Seller

Art. 8,1,d
Seller
Direct or Indirect
Reversal
Merchandise
- If you do not know the amount

reversed: reject TV
(Clause 1 Agreement);
- If known:
TV = PAPP + % Reverts
Resale
Price
1
Buyer
Resale in
domestic market
Freight and Insurance
Transportation, loading, unloading, handling and

insurance Expenses (1)
WTO AGREEMENT VALUE
Article 8:
2. In developing its legislation, each Member shall provide for the inclusion
in the customs value, or exclusion from, all or part of the following
elements:
a) the cost of transport of the imported goods to the port or place of

importation;
b) the loading, unloading and handling charges associated with the
transport of the imported goods to the port or place of importation, and
c) the cost of insurance.
Under this principle, a member state could
have a valuation basis FOB, CFR or CIF
Transportation, loading, unloading, handling Expenses
You must declare these expenses until the "Import

Location":
First custom at which the goods are subjected to customs
formalities (Art 7 and 8 186-99 DS-EF)
- Invoices CFR, CIF, CPT, CIP, DDP: have Freight (F1)

- Transport document (BL, AWB): Has another Freight (F2)
- They are part of the Customs Value", all concepts related with
Freight that appears on transport document:
Inland Freight, THC, BAF, Handling, Collect Fee, FSCH, etc.
Not are part : concepts that have local bill affects IVA
Not necessarily is
the
Nationalization
Customs
It declares the
higher freight
(Art 29,2 Resol.
846 CAN)
INTA-PE.01.10A
V5 numeral VI,3
Transportation Expenses in Resolution 846 CAN(1)

Article 29. Transportation Expenses.
1. Transport costs include all costs associated with this transportation from
the place of delivery of the goods abroad to the place of import ...
They include, among others, carriage and handling in foreign territory,

international freight agreed by the parties to the contract of carriage, loading
and unloading in foreign ports for shipping costs of transport documents,
charges for the payment of freight on arrival, fuel consumption,
consolidation and deconsolidation costs and stevedoring in foreign port,
shipping and communications endorsements, demurrage for delays or
delays in foreign port.
These expenses are part of the customs value and must be adjusted for the
determination of the transaction value, subject of who pays on behalf of the
buyer in the form of payment that such payments are made within or
outside the Community customs territory and before or after importation.
Transportation Expenses in Resolution 846 CAN (2)

2. When transport costs are contained in the commercial invoice and the amount
agreed between the seller and the buyer to be different from the seller actually
paid to a third party, must be taken into account the actual expenses paid in the
end for the service of transportation and expenses related to the place of
importation in accordance with the document of carriage.
When the invoice for protection transport spending more than what sets the
transport document, the difference will be part of the transportation costs for the
calculation of the customs value of the goods, unless the importer demonstrates
that the difference was repaid or not will be paid.
According to INTA-PE.01.10a should be declared the Freight Transport

Document, and was under the Freight Invoice. Res 846 The principle
remains the same but adds that if the first is less, the difference must also be
added to the freight. In other words, always state the highest amount.
Transportation Expenses in Process INTA-PE.01.10a

Ver 5 (1)
SECTION VI: General Rules
3. There are part of the customs value all expenses incurred to the import
place except for the cost of unloading and handling at the port or place of
importation, they are shown separately from the total transport costs.
Transport expenses is accepted for determining the customs value of
imported goods, including all expenses that allow placing the goods at the
place of importation, subject who receives or pays. (See Appendix 01-A).
The concept also includes transportation expenses related paid for the
carriage of the goods to the port or place of importation and additional
freight charges and expenses as BAF documentaries, such as handling
and collect fee. For better accuracy then define these concepts:

Ver 5 (2)
THC. - Payment made for the handling of containers, only part of the customs
value of the payment made by the handling service made in the country of
shipment.
BAF. - Payment made by way of adjustment of freight as a result of an increase
in fuel prices.
HANDLING. - Payment made by receiving transport documents on arrival.

COLLECT FEE. - Payment made by the right to cancel the charter on arrival.
These expenses and other related transport are not part of the customs value if
they relate to a local (in the country of import), which should be credited with the
invoice or proof of payment of the service, to include domestic taxes
corresponding.

Ver 5 (3)
Transport costs declared should correspond to the type of

transport actually used.
4. When the goods are re-shipment in compliance with legal

requirements and subsequently returned to the country, the
freight of going and return, is part of the tax base and should
be added to the initial transportation costs, the last one is form
origin port - which was manifested destiny to Peru - to
Customs where it was intended to nationalize and where
transshipment was declared.

Ver 5 (4)
ANNEX 01
A. PROVISIONS FOR DETERMINING THE COST OF TRANSPORTATION
1. In statements to be made in full or partial shipments and where the amount of
freight for each commodity is not particularized in the transport document or
commercial invoice, the value of freight should be calculated according to the
following:
a) When you have the information of the actual weights of individual commodities,
freight will be calculated in proportion to the weight stated or grinding of each
series relative to the value of the total freight:
Freight of each serie=
Total freight (*) x Weight of each serie (**)

Total weight(*)
(*) The total freight and total weight of the series containing on the same shipping
document.
(**) The weight of each series will not be determined by reference to the FOB value.

Ver 5 (5)
b) When information mentioned in point a) is missing, the freight will be calculated
on a proportional basis of the total FOB value.
Transmission of the DAM:
Code 1 - No-apportion.
Code 2 - Type of apportion according to the FOB.
Code 3 - Type of apportion according to weight.
2. In the case of partial deliveries, the impact could be presented as provided in the
preceding paragraph can not be remedied by the user in a previous dispatch.
Rules to apportion the freight between a DUA Series:

1. - Depending on the weight of each Series, if actual weights are
known;
2. - Otherwise based on the FOB value, not the weight (fictional)
of each series, so with no variation on the weight, DAM dont
have to be remake (verify SW)
Invoice in case of commercial invoice in

CIF or CIP
During the dispatch it is not required to submit
insurance policy (INTA-PE.01.10a V5, Annex 01,
Paragraph B, 2)
But for archiving documents, during the next 5

years, you should get the insurance policy or
application. At least formally requested proof that the
supplier.
Insurance Value to declare

Declared Value Insurance as:
Net premium + Surcharges (for contingencies as war, strikes, etc)
Legal basis: Proc. INTA-PE.01.10a V5, Annex 01, Numeral B,3
Not part of the customs value:

Emission right and taxes (IVA)
Legal basis: Proc. INTA-PE.01.10a V5, Annex 01, Numeral B,4
Sworn declaration of insurance signed by the importer

Proc. INTA-PE.01.10a V5, Annex 01, B, 8
Name and address of the insurance company, the floating policy number
and effective;
That the goods presented to customs enjoys insurance coverage.
Insurance premium, base rate and additional risk surcharges (additional
fees).
Percentage of Over insurance.
Minimum premium.
Maximum amount covered by insurance.
Also indicate that the importer has communicated promptly to the
insurance company in respect of the goods presented to customs.
In cases of goods insured by foreign insurance companies, where there is
no policy or application at the time of release, the importer can present a
sworn declaration, but also once a year they must submit a copy of the
insurance policy to IFGRA, indicating the statements that covered that
policy.
Requirements of the commercial

invoice
Does not apply the First Valuation Method when

Commercial Invoice does not meet the formal
requirements:
Numeral VII,A,2 del proc. INTA-PEG.01.10a V5
Requirements:
Art. 5 D.S. N 186-99-EF
Requirements:
Numeral VII,A,13
INTA-PG.01 V4
R.S.A. N 245-2006-SUNAT-A
Requirements:
Art. 3 Resolution N 1112 CAN
Aprove new DAV
Commercial
Invoice
Recomendations:
-Due even with the DSI
-No commercial cases: Invoice only
for customs purposes
-Recommended: Origin of the goods.
- It must show discounts (amount and
reason)
-It may require translation or
explanatory catalogs and codes
- It must show INCOTERM used
Correction of missing data:

-Description of goods.: in Format B of the DAM
-Other information required by INTA-PG.01: in box
7.37 (Complementary information) of Format A
of the DAM
Invoice Requirements in the National Regulation: DS N 186-99-EF

(1)
Article 5.- For applying this valuation method should be noted that the
price in the COMMERCIAL INVOICE must:
a) Correspond to the price actually paid or payable directly to the seller.
b) Be contained in the original commercial invoice without smudges,
erasures or samples of any alteration. It can be translate into spanish
when the customs authority requests it.
c) Contain the number assigned by the supplier.
d) Include the date and place of issue.
e) Indicate name and/or business name and address of the seller and
buyer.
f) Contain the quantity and measurement used.
Invoice Requirements in the National Regulation: DS N 186-99-EF

(2)
g) Contain the name and description of the main characteristics of the goods. The
information is not entered in the commercial invoice must be complemented on
copy B of the DAM, which is a sworn statement.
h) Include the Unit Price and Total, indicating the agreed Incoterms.
i) Include the Origin of the goods, their corresponding transaction currency.
j) Contain Form and payment terms, and any other circumstance that affects the
price paid or payable (discounts, commissions, interest, etc..).
When billing is done by code, the importer must provide the proper decoding
catalogs.
Invoice Requirements in the new Import Procedure INTA-PG.01 v4 RSA 241-2006-SUNAT-A

pub. 12.05.2006 (1)
Numeral VII,A,13:
A release is presented by certified photocopy of the invoice or equivalent document
containing the following minimum information:
- Name and address of the sender and legal address;
- Order number, place and date of their preparation;

- Name and of the importer and his address;
- Brand, other identifying marks, numbers, gross weight class and the packages;
- Detailed description of the goods, stating: serial number, code, label, model, unit
of measurement, technical characteristics, status of the goods (new or used),
year of manufacture or other signs of identification if the have
- Origin of goods, defined as the country in which they are produced;

- Unit FOB value of the goods, according to the form of marketing home market,
either by measurement, weight, quantity or other form;
Invoice Requirements in the new Import Procedure INTA-PG.01 v4 RSA 241-2006-SUNAT-A

pub. 12.05.2006 (2)
- National HS Code;
- Number and date of purchase order; and
- Number and date of the irrevocable letter of credit to be used in the
transaction , if any.
If the invoice or equivalent document does not consign all this data, or they
are not required for the tariff classification of the goods, such information
must be specified in Section 7.37 (ADDITIONAL INFORMATION) of the
specimens A and A1 of the DAM, with except for the detailed description of
the goods, which must be transmitted in copy B and B1 of the DAM. In
cases where it is not mandatory to submit the copy B of the DAM, such data
will be verified by the customs specialist in the electronic transmission of
information copy B, through the portal of SUNAT
Modify by : R.S.A. N 341 publish on 05.07.2006
Invoice Clarification
Currently there is no procedure for "clarification of Invoice". Articles that
touched this topic in the previous RLGA (DS 121-96-EF) have not been
included in the new RLGA (DS 011-2005-EF).
The clarification is usually a letter issued by the foreign supplier. A sworn

declaration by the importer is not accepted because he did not issue the
invoice.
The explanations must meet the same formalities as the commercial
invoice.
Clarifying commercial invoice is not automatic acceptance, it is subject to

evaluation by the customs authority.
Invoices issued by Forwarders and Purchasing agents

Currently is regulated by Circular published CIR-005-2004/SUNAT/A 20.03.2004,
then transferred to Valuation procedure:
"4.1 For the purposes of transaction value method is not acceptable invoice from
the freight forwarder, unless the importer demonstrates that the document reflects
the transaction that supports the sale for export to Peru".
Accepted in the case large companies of agents or consolidators that indicate the
true invoice supplier and seller, must be an accurate transcription of the
description, quantity and value. It wins in operation: a single format with a single
supplier B, instead of hundreds.
Not accepted if they hide consolidators invoices to sell and presented as "sellers
of goods". Reasonable Doubt If they can not prove really credit the price paid or
payable.
Obligation to submit invoice in Simplified Shipments
Procedure INTA-PE.01.10A V5:
Numeral VII,A.2:
a) All imports of simplified clearance, must have commercial invoice
unless that the nature of the operation indicates that there is no obligation.
Dispatchers are required to transmit the statement Teledespacho and
commercial invoice data.
The sworn declaration of the value according to annex 03 is required for

shipments not subject to submission of invoice and, in other cases in
addition to the invoice if there is linkage, payment of royalties and others.
An exception to this provision to release goods qualifying and samples of
no commercial value that indicates the specific procedure of samples.
Inapplicability of 1 Valution Method when the invoice does

not meet formal requirements
Procedure INTA-PE.01.10A V5:
Numeral VII,A.2:
14. Article 5 of the Regulation of the Valuation Agreement of the WTO, conditions in
the application of the transaction value method that commercial invoice meets
certain requirements. Consequently, if from the evaluation, the commercial invoice
does not meet the requirements, does not apply the method of the transaction
value, corresponding apply the following methods provided in the Agreement.
The article referenced in the previous paragraph, states that the commercial
invoice may be translated into Spanish when requested by the customs authority.
As such, if the customs authority requires the translation and the importer does not
satisfy the requirement of the authority, will not be applicable on the transaction
value method.
Regulated by:
-Art. 6 DS 186-99-EF
-Art. 9 Resolution 846 CAN
Requirements for acceptance:

Must be detailed on the Invoice, indicating
the amount and the reason. Otherwise, it
must be detailed in the Purchase- International
Sales (easy way).
If not detailed, it must be prove the payment
of the net price, as Reasonable doubt (the
hard way).
DISCOUNTS
In the OMC value
RTF 2007-A-12385 pub. 10.01.2008

Compulsory Enforcement Case
Art 6,b of Valuation Regulation DS
186-99-EF, before to their amendment
by Art 2 of DS 098-2002-EF, reaches
beyond Art 1 of the agreement. The
accreditation of the discount was only
the Invoice. Then extended to the
Transaction Agreement.
Not accepted:
- Retroactive Discounts
- Quantity Discounts on the entire
amount that is imported to Peru
- Discounts given after shipment
DISCOUNTS
In the OMC value, all discounts should be accepted, except

Retroactive Discounts and others
However formalities must meet:

Must be detailed on the Invoice, indicating "amount" and
"concept" (Art 9.1, v of Resolution 846 CAN)
If it is not in the Invoice, must appear in the

"Agreement of Purchase and Sale"
Discounts on the National Regulation: DS N 186-99-EF

Article 6. - If the price actually paid or payable considers DISCOUNT
PRICE OR DISCOUNT granted by the seller, this will be acceptable if:
a) Is related to the goods being valued.

b) Are distinguishable from the price of the commodity, indicated in the
commercial invoice, or entered in the written settlement agreement which
copy must be presented in import clearance.
c) Do not treat retroactive discounts.
d) are not considered in direct payments.
e) All of the discount goods being imported into Peru, consigned to the
same importer.
Discounts in the Andean Regulation of Valuation: Resolution N 846 CAN (1)
Article 9. Discounts or Price reductions.

1. Discounts or reductions by the seller of the imported goods will be
accepted for the determination of the customs value, because the total
actual payments from buyer to seller form the basis of the transaction value
method. The price actually paid or payable which is obtained after applying
such discounts or reductions, will be accepted provided that:
i. The discount is related to the goods being valued.
ii. The discount has been provided prior to shipment of the goods, as part
of the negotiations agreed between seller and buyer.
iii. It is not a retroactive discount granted by imported goods prior to that; at

which it is applying the reduction or discount, independent transactions
corresponding to that of the goods being valued.

iv. The buyer discount is really benefiting, it means that they meet the
budget that gave rise to it.
v. On the commercial invoice and / or sales contract, is distinguished
from the price of the goods and identifying the concept and the price
reduction amount.
vi. Total traded goods have been sold for export to the Community
Customs Territory purchased by the same person.
Failure to meet any of these conditions, the discounts given by the seller
will be rejected by the customs authorities for the purpose of determining
the customs value of imported goods. In such cases these discounts
should be considered as part of the price paid or payable for calculating
the customs value.
Discounts in the Andean Regulation of Valuation: Resolution N 846

CAN (3)
2. Discounts for cash payment are acceptable, even if at the time of
valuation full payment has not been made yet. In the case of a price paid or
payable, the amount the importer will pay for the goods, shall be accepted
as the basis for valuation.
3. For quantity discounts, will take into account the total amount negotiated
to be issued in a given period, and the case of partial deliveries.
4. No discounts will be accepted retroactively, because the discount
amount represents an amount that has been already paid to the seller, and
therefore it is part of the price actually paid, it means it is part of the total
payment for the imported goods that has been or is to be made to the seller
and therefore it is part of the customs value.

5. The transaction value may not be rejected by the mere fact that the
declared value of the goods is less than the current market prices of
identical or similar goods. A price below the current market price is
acceptable, provided that the declared value corresponds to the price
actually paid or payable, as stated in the previous article.
6. The price resulting from practices of "dumping", subsidies or export
premiums, may be accepted for the purpose of valuation, if the buyer
actually paid or will be paid to the seller and they meet other
requirements outlined in the Article 5 of this Regulation. To combat these
practices use the rules that exist on this matter, as provided in Article 23
of Decision 571.
Specials Cases
Provisional Value
The Importer can declare a provisional customs value when the
price actually paid or payable or the information to assess depends
of factors that will materialize after import, example: import tax
software, submitted on magnetic media or via the Internet, royalty
payments, commissions, benefits, reversals, links and others.
INTA-V5 PE.01.10a Procedure, section VII, A1, f)

Presents Sworn declaration of provisional value and
Guarantee taxes and duties
Declare code 2 in box 5.6 of format B of the DAM

When the value is definitive: Comunicates to SUNAT within five days and
generates duties and taxes.
If this procedure does not apply: it is considered incorrect declaration value and
duties and fines are considered ( fine for double of the unpaid duties).
External Succesive Sales

La 2 Venta no paga IGV de acuerdo
A 1 Disposicin Transitoria, inciso a)
Del DS 130-2005-EF pub.07.10.2005
Foreign
Seller
External
CI 1
Supplierr 1
Peru
1 Buyer
CI 2
Supplier 2
2 Buyer
Peru
- According to Advisory Opinion 14.1 Only transactions that involves an "international

transfer of goods" should be considered.
For this reason, the DAM is declared as Supplier to "Supplier 1" and the CI 1" (Export)
-According to Article 1, j) Valuation of National Regulation - DS 186-99-EF should consider
the value of the last sale (whether higher or lower).
-By Teledespecho data of both commercial invoices must be send and present both to
dispatch.
Urgent Shipments: Reasonable Doubt is generate in the second delivery of

documents, unless that in the first deliveryt all documents were complete.
(Numeral VII, A.2, 2, g PE.01.10a INTA-V5, as amended by RSA 244-2008 SUNAT-A pub. 07.05.2008).
Before the entry into force of this treatment SADA also gave advance shipments.
Cases in which no depreciation is charged.a) Transfer of goods of special tax zones to common zones (PECO, Ceticos);
b) Transfer of imported goods with free or exoneration of duties and taxes
(diplomatics, education, etc);
c) Goods that came from admission or temporal regime or special customs
destinations (Art. 28 DS 186-99-EF).
Used or damaged goods.- In the last resource, you can depreciate up to
50%. Does not apply to used vehicles. (Art. 32 DS 186-99-EF)
Valuation of Used Vehicles admitted by CETICOS
Not applicable Transaction Value Method. Usually you reach the

last resource method.
Price is part of Catalogs (RedBook for Japan, NOTHING to USA)
in condition "average"
It does add cost helm exchange, repair, change color or use in
successive sale.
References can be used with different country of origin or
equipment, making necessary additions or deductions.
Import of Supports with Software

DS-EF 128-99 of 31.07.1999: joins national legislation, paragraph 2) DECISION
N 4.1 Customs rating Geneva Committee on Valuation of Carrier Media to
"SOFTWARE" for Data Processing Equipment,
Procedure PE.01.14 INTA-approved RSA Version 2 546-2003/SUNAT/A posted
on 10/12/2003
The SW does not "sell", only granted a "license to use", therefore, no one
pays a price but ROYALTIES (2nd Income Category in accordance with Act
Income Tax).
The hardware is only a temporary vehicle for the transfer of the Software
(intangible).
Your normal taxation is not to Tariffs, but the Income Tax.
The national importer must withhold income tax on behalf of the beneficiary
is not domiciled, and make payment to SUNAT.
DIGITAL PRODUCT
Import of Supports with Software
Non-taxable
Software
Taxable
-Commonly used on any PC

-Box 5.17 Format B: 1
-Invoice: value of physical elements must
disaggregating
-Only declaring the value of physical elements:
CD, tape, diskette, manuals, keys, etc..
-Software linked to imported goods:
Program that is necessary for an imported computer,
machine, indutrial installation (turnkey) or analogous
can perform a particular operation or function. They
can enter to the country by any way, even telephone
(internet, e-mail, etc.) or satellite.
- Entertainment software (videogames);
- Educational software (multimedia encyclopedas)
-Box 5.17 Format B: 2

-It states the sum of the value of tangibles and
intangibles.
Goods sensitive to fraud in valuation
Regulated by articles 5 to 9 of DS 098-2002-EF.
Initial list of 65 SPN increased by 36 SPN by DS 53-2005-EF publish on

04.05.2005. These are goods that came in low prices and in which are
domestic production.
Reasonable doubt can be generated based on average export prices obtained

from quotations, publications, price studies and others.
The sustentation shoud be done through price lists, quotations and export
declaration legalized in origin. This was modify by DS 009-2004EF and now
can support as any other reasonable doubt: crediting the price paid or
payable.
When it is discarded, the 1 Method could pass to the 6 Method, action that
has been questioned in recent decisions of the Tax Court, since the agreement
establishes an order in the media application.
In practice they have been working as a Normal Reasaonable Doubt.
FREQUENTLY IMPORTERS
- During the dispatch the value is not
Preferential treatment on
Customs Valuation
(facilitation measure)
Requiriments:
D.S. 193-2005-EF pub. 31.12.2005
verified (it does not exist reasonable doubt),

Except if there is no sale.
- Verification of the valuecan be done in a
posterior fiscalization.
-High turnover in import and export.
-High taxation.
-No outstanding debts
-Known address
-Not breaking -up
List of Frequently importers:

1 List: R.S.A. 237-2006-SUNAT-A pub. 28.05.2006 (233 companies)
2 List: R.S.A. 132-2008-SUNAT-A pub. 19.03.2008 (230 companies),
expanded with RSA 328-2008-SUNAT-A pub. 08.07.2008 (29 more companies)
Law N 29176 Customs Simplification Law, pub. 03.02.2008

Errata pub. 09.01.2008
Amending by Art. 66 of the TUO of the LGA:
Article 66.
Be considered as temporary export the replacement or repair of goods,
that have been declared and nationalized, become deficients or does not
correspond to the importer request, only if the export is completed within
12 (twelve) months counted of the numbering of the import declaration and
previous presentation of supporting documentation.
In case of nationalized goods tha thave been object of physical
examiniation, which commercial guarantee does not required return, the
owner or consignee may request destruction under their cost and risk in
order to be replaced with an identical or similar product, according to the
provisions established by SUNAT.
D.S. N047-2008-EF: Law Regulation N 29176 (Customs

Simplification Law), pub. 01.04.2008
Article 3: Destruction of goods:

The owner or consignee request to the Customs Administration within
10 days prior to such action.
Destruction by a register company for DIGESA according to Law
27314 or byIPEN, in the presence of Public notary or Peace Judge.
The customs administration may order the presence of an officer.
Subsequently, the owner or consignee request the release of the goods
in substitution.
Book of Reference values

Scope:
Simplified imports: DSI, DSM, Baggage and Household goods
-Value methods of the WTO
Agreement; or
DS 186-99-EF
Art. 26: Importers choice:
- Book of values
- Approved by RSA 177-2008-SUNAT-A

pub. 09.04.2008
- Published and updated in Internet portal
Annex 2:
Instructions
1st: if the declared price is lower by more than 10% of the value of
the book: the last applies.
2nd: cases without references in the book or high quality: internet
references apply.
3rd: Used goods: up to 50% depreciation in value of the book.
If you know the year of production: 10% depreciation per year.
4th: damaged goods, with functioning or normal use: value
depends on the state in which it is
Differences between the WTO Customs Valuation and the valuation of

goods object of Customs Offense
WTO CUSTOMS VALUATION
CUSTOMS OFFENSE VALUATION
-Scope: tax
-Scope: Criminal or Administrative
-Objective: determine the customs value

(tariff tax based on ad-valorem)
- Objective: Assessment of goods in customs

Offenses or administrative violation.
-Legal basis: WTO Value Agreement,

Subregional Regulations (CAN),
National regulations and procedures.
-Legal basis: Law 28008, DS 121-2003-EF
- Within obligation birth of the customs tax

and the determination of the tax debt
(dispatch).
-The importer auto-determining and the
customs authority verifies.
- Six Methods of Valuation.
- In operations, control actions , but also in

customs clearance.
- Value determined by Customs authority.
- Four rules of Valuation.
Determination of Customs
Value in formal imports
WTO
Customs
Valuation
Cases that alleged
Customs offenses
There is
prejudice
- Fraud
Customs Revenue
-Smuggling
-Receptation
-Traffic of prohibited
and restricted
merchandise
With DAM
DAM
Specials Rules of
Valuation DS 121-2003-EF
(It is not WTO Value)
Art 10 DS 121-2003-EF: dispatch
stops and verify
- Without
DAM
Verify according of Rules

Art 6 DS 121-2003-EF
With DAM
It should apply the sam

treatment of Art 6 del
DS 10 DS 1212003-EF
Deadline to valuate:
-With people arrested:
24 h, or 3 business days
-No person arrested: 3 days
Art 14 LDA, Art 5 RLDA
Tax base:
-Export.: FOB
-Import.: CIF
Valuation Rules on entering goods.:
- Highest value of identical goods or
similar in SIVEP
- Minimum prices
- Highest value in retail sale
- Double bill: the highest
Art 6,a RLDA
Taxable date:
- When the crime or infraction was found
- When it was found (date of seizure act)
- Revenue fraud.: date of numbering of the DAM
Goods object of Customs

Offense
- Freight:
ussual rates
or 10% over
FOB value
- Insurance:
chart
Art 6,a RLDA
-Valuation Rules on entering

goods.:
Highest value of identical
goods or similar export in
SIGAD
Highest value of national
or nationalized goods in
domestic market
Art 6,b RLDA
The Declaration of Customs Value

and Value Related Offenses
In Import shipments for consumption,

Temporary Import and Temporary Admission:
DAM
-Format A
-Format B
(Declaration
Customs Value)
-Format C
Importers sign
+
Andean Declaration
Value
ADV
ADV must be provided when

format B of DAM is provided
Provided when format B is provided

Regulated by Decision 378 of CAN and RIN.
N 000827-2002-ADUANAS/ADT
published on 02/05/2002
Art. VII,A,13,g) of procedure INTA-PG.01 v4

R.S.A. N 241-2006-SUNAT-A pub. 12.05.2006
Persons authorized to sign the Format B of the DAM

Import
Format B
Declaration
Customs
Value
Signed by:
-Legal representative of the company
(appears on the RUC)
- Another person credited with
registered power in Public Registry.
DAM
Who should
order the
corrections in
Format B?
Same person that sign Format

B: IMPORTER
Notice from refers to the signatory in Format B
Se pone en conocimiento de los operadores de comercio exterior, que la

SUNAT no registra datos ni firmas de los representantes legales,
apoderados u otros trabajadores de las empresas importadoras,
autorizados a suscribir la Declaracin del Valor o Ejemplar B de la DUA.
En este sentido, la acreditacin de las personas autorizadas debe
efectuarla el importador ante el Agente de Aduana.
Antes de la destinacin aduanera, el Agente de Aduana en su condicin
de auxiliar de la funcin pblica est obligado a verificar que la persona
que suscribe la Declaracin del Valor o Ejemplar B de la DUA,
efectivamente cuenta con la autorizacin para ello, en cumplimiento de lo
dispuesto en el inciso C) del Rubro IV DESCRIPCIN del Instructivo de
trabajo de la Declaracin nica de Aduanas (DUA), INTA-IT.00.04, que
establece que la Declaracin del Valor en Aduana debe ser formulada por
el importador, cuando es una persona natural y, por el representante
legal debidamente autorizado, cuando es una persona jurdica.
Intendencia Nacional de Tcnica Aduanera
Callao, 19 de octubre de 2004
DAM(B)
1 Identificacin Importador
2 Reg
Aduana
3 Proveedor
Nature,
Includes
Commercial
Invoice,
Incoterm
4 Transaccin
5 Descripcin de la Mercanca
6 Intermediario entre Comprador y

Vendedor
7 Condiciones de la Transaccin
8 Determinacin del valor
Quantitative
Section.
Calculation
Of the value
Declarante
Space for (02)

Items
Qualitative Section
20 questions. It
Answers Yes (1) or
NO (2)
Identification and
Importer signature
Section 8: Determination of Customs Value

BASIS OF CALCULATION
-Net price according of commercial
invoice
-Indirect payments
- Retroactive discounts
-Others discounts
- Transportation and other expenses in origin.
Others
(+)
ADDITIONS (FITS ART. 8 AGREEMENT)
-Commisions and brokerages
-Packing and Packaging
-Goods and Services
-Royalties
-Reversals
(+)
TRANSPORT COSTS
-International
- Discharged, etc
(+)
INSURANCE COSTS
(-)
DEDUCTIONS
-Customs duties and others
-Transport after import clearance
-Interests
-Armed, installation, technical assistance
-Others
FIELDS OF FORMAT B THAT ARE SANCTIONABLE

1
IDENTIFIC
ACIN
3 PROVE
EDOR
1.1 Importador
1.2 Cod. y Documento

Identificacin
3.1 Nombre o Razn Social
Cdigo
3.3 Direccin
3.4
Ciudad
3.5 Pas
3.7 Fax
3.8
Pgina
Web
3.9 Email
TRANSAC
CIN
4.1
Naturaleza
4.2 Forma de
Envo
3.6 Telfono
1.3 Nivel
Comercial
3.2
Condicin
Description of Goods
5
DESC
MERC
5.1 N
Item/Total
5.7
Pa
s
Ori
gen
5.8 Pas
Embar
5.9 FOB Unitario

US$
5.13 Marca Comercial
5.2 N
Factura
Comercial
5.10
Ajuste
Unitario
US$
5.4 Incoterm
5.11 Cantidad Unidad

Comercial
2.
3.
4.
5.20 Observaciones
5.15 Ao/Aro
Ciudad
Unidad
5.16 Estado
5.5
5.6
Cdi
Co
Tipo de
go
d.
Valor
Mo
n.
5.12 Nombre Comercial
5.17
Identif
icador
5.19 Caractersticas, Tipo / Clase, Variedad / Uso o aplicacin, Presentacin / Material o composicin
1.
5.14 Modelo
5.3 Fecha
Factura
5.18 I.V.
Incorrect or incomplete goods declaration

(Arts 103,d,3 y 103,e,1 TUO LGA)
Incorrect ir incomplete declaration:
Value
Trade mark;
Model,
Serial number, in cases established by SUNAT.
Minimum descriptions established by SUNAT or relevant Sector;
State of the good;
Commercial quantity;
Quality;
Origin,
Country of purchase or shipment
Conditions of the transaction; or
Other data that affect the determination of taxes.
When the information does not have accordance with documents presented in
the dispatch, the fine applies to the customs brokerage. Otherwise, to the
importer.
Incorrect or incomplete declaration of goods

(Arts 103,d,3 y 103,e,1 TUO LGA)
Incorrect or incomplete
Declaration of Goods
With impact
Who is the
Offender?
Without impact
Customs
brokerage:
when
clearance documents are correct
and transcription is bad.
Owner or consignee: when
documents of the dispatch are bad
Fine = 0.10 UIT, per each TYPE of

Merchandise, until 1.5 UIT per Declaration.
(No matter how may attributes are incorrects,
But how many types of goods are incorrect declared)
Produce directly taxes or antidumping

Rights or Compensatories unpaid
Fine = 2 times what was unpaid

Related with the determination of a
High customs value
(does not matter how many goods are incorrectly declared)
R.S.A. N 351-2007-SUNAT-A pub. 20.06.2007

Modify the name and indications of the boxes 5.12 and 5.13
Format B of the DAM - Instructions INTA-IT.00.04
5.12 Product name
It indicates the name which is commonly known to the merchandise.
Example: potato chips, gum, socks, bond paper, engine, wine, color TV, sodium bisulfite,
acrylic acid, etc..
5.13 Product Trademark
It indicates the product brand, which is any sign capable of distinguishing goods on the
market. The brand is the name given by the manufacturer, seller or importer of the product
to distinguish the products of another.
The brand name of the product to file for this item may correspond to:
a) The name of each manufacturer gives its goods or

b) The name of the seller (exporter) gives aa for him products manufactured by other
companies, meeting quality standards, certification and technical specifications required by
this seller
R.S.A. N 351-2007-SUNAT-A pub. 20.06.2007

Modify the name and indications of the boxes 5.12 and 5.13 Format
B of the DAM - Instructions INTA-IT.00.04
c) The designation granted by the importer to the products manufactured
commissioned by him, compliance with standards of quality, certification and

technical specifications required by the importer.
d) The manufacturers name, in case it is exists a trademark or
e) The name of the publisher on the importation of books, magazines and

publications.
Details on the model given by INTA Trades

Response to Consultation (1)
"... It should be noted that the Working Instructions INTA-IT.00.04"
Customs Declaration of Goods (DAM) "is in force since 05.AGO.2000, not
having been modified to declare how a commodity model 5.14 box of copy
B of the DAM, which the letter says: "it indicates the name given to the
goods according to their specific characteristics, can be represented by a
code."
According to what is stated in the preceding paragraph, put your
knowledge to the reference in section 5.14 model seeks to identify one (s)
merchandise (s) that has certain characteristics, to distinguish it from the
other (s) has not (n) necessarily the same characteristics and can be
displayed on the product for a numeric or alphanumeric code, which need
not be preceded by the word "model" or "model". Also, remember that the
model does not correspond to the product series, which is unique for each
individual product, and the model name or code to identify the products of
the same characteristics. "
Details on the model given by INTA Trades

Response to Consultation (2)
"... In respect, the Product model to be declared in box 5.14 of copy B of the DAM
is the name or code represented by numeric or alphanumeric characters (letters
and numbers) which identify a product, making than others.
If the product presentation referred to a part of the model and this does not allow
the product to fully identify, consider this code as a model to identify fully complete
the goods.
Example:
The code-SR20001ZZ LS4208 scanner identifies a multi-interface white, 1-D.
The LS4208-SR20007ZC code identifies a check point scanner EAS twilight black
multi-interface
In this case the model is not only the code LS4208 every time it completely fails to
identify the goods, so the model should correspond to the full code.
It also notes that the model does not correspond to the product series, which is
unique for each individual product, and the model name or code to identify the
products of the same characteristics. "
Label to be declared in the import of companies with wellknown brands
Large corporations do not currently manufacture all components of the goods they
sell, but many of them charge specialized manufacturers.
In these cases there are three ways to identify the brand of the product:
- Commercial Invoice;
- The packaging (boxes or bags) with sold or supplied to consumers, and
- The brand which is printed on the merchandise physically.
Therefore, in the case of importers of wellknown brand, the importer must declare
the brand under which the goods are going to market, even if it has been produced
by another company, taking the Format B a sworn declaration to prove this situation.
We propose the following hierarchy of sources of information:
1 priority: the mark entered in the Invoice;
2nd priority: Mark displayed on the packaging or boxes with which to sell or supply
to consumers;
3rd priority: the mark displayed on the goods if the importer did not go to market with
their brand, and is detailed in the invoice or packing.
Cases in which the label and model are not physically in the goods,
but in the commercial invoice these data are indicated..
The invoice issued by the manufacturer or the seller, determines the label
and model, even if they are not physically on the goods, because even
could be placed after the import and before marketing. Therefore should
not be considered as goods without label or model, and not apply any
sanction.
Goods with two brands
In some imports the manufacturer's name is a registered trademark, but
also the specific product has a different brand or special name. This occurs
frequently in the branded drugs, in which the name of the manufacturing
laboratory is a highly recognized brand and the name of the medicinal
product is also registered as such. It is known that INTA has recommended
some laboratories to declare in box Brand name of the drug and the
manufacturer's name is declared in the description field general. Are asked
to formalize this statement has not been adequately disseminated.
Terms of the Transaction (Glossary)

Circumstances of a transaction that produced the entry or exit of goods from the
country. Includes the following:
Identification of the importer, exporter or owner or consignee of the goods (Format A);
Commercial level of the importer (Box 1.3 Formato B);
Identification of the supplier or destinatary (Format B);
Nature of the transaction (Box 4.1 Format B);
Identification of the intermedary of the transaction (Section 6 Format B);
Number and date of the Commercial Invoice (Format A y B);
Incoterm (delivery terms )(Box 5.4 Format B);
Transport document (Format A);
Data request under Terms of the Transaction on Customs Declaration formats
(Vinculation, Royalties, etc.) (Section 7 Format B);
It is a limited and specific relationship. If other data from Format A or B are

incorrect and do not fit into a definition of infraction, it must not be punished.
Mandatory Minimum Descriptions

CIRCULAR
INTA-IT.01.11
INTA-CR.21.2002/SUNAT/A
OBJETO
Descripciones mnimas de textiles y sus Manufacturas
Descripciones Mnimas de "cierres y sus partes"
Descripciones Mnimas de Lentes, Monturas y Gafas.
Descripciones Mnimas de lminas, hojas, placas y tiras de
plstico
Descripciones mnimas de neumticos
Importacin definitiva de vehculos nuevos y usados Descripciones mnimas de la Declaracin Unica de Aduanas
(DUA)
Descripciones mnimas en las importaciones de pilas y
bateras de pilas.
Descripciones mnimas en las importaciones de anillos para
ojetes.
Descripciones mnimas en las importaciones de calzado
Descripciones Mnimas en las Importaciones de
computadoras, sus componentes y perifricos
Descripciones mnimas en las importaciones de bienes
relacionados con la reproduccin y el almacenamiento de
datos, audio y video
FECHA
12.03.2006
14.03.2002
01.06.2002
04.07.2002
01.11.2002
27.01.2004
26.12.2004
26.12.2004
05.01.2005
06.07.2005
25.09.2005
THE ISSUE OF THE INCOTERM
Is punishable both
Errors in the acronym
As in the city
It shoud not be punish

For equivalent Incoterms:
-FCA or FOB
Invoices CFR, CIF, CPT, CIP,
-CPT or CFR
DAP, DAT,DDP that do not
-CIP or CIF
disaggregate
Freight and insurance: it is declared
The corresponding Incoterm, but it
Is working as CFR.
Incoterm
Invoices without Incoterm:

Examination of documents
Declared the most logical
Obvious errors in Incoterm:

Clarification letter by supplier
Andean Declaration of Value
DECISION 379 del 19.06.1995

Approves the Andean Declaration of Value (ADV)
Replaced
By:
RIN. N 000827-2002-ADUANAS/ADT, pub. 02/05/2002

Provisions for submission of the Andean Declaration of Customs Value
(ADV), according to Decision 379, and supersedes the Quality
Instructive Andean Declaration of Value".
Resolution 112, Published in the Official Gazette 1517 of 06.07.2007

Adoption of the Andean Declaration of Value
Validity (time limits):
1st stage: Presentation of the physical format of the ADV since 01.01.2008.
2nd stage: Electronic transmission of the ADV since 01.06.2009.
Resolution N 1137, Published in the Official Gazette 1571 of21.12.2007

Delays the effective date of the physical presentation of the ADV until 01.06.2009
(maximum date)
Declaracin Andina del Valor

N Formulario
Importador
Proveedor
Transaccin
Intermediacin
Requisitos
FOB Transp. Seguro Adiciones Deducciones V.T.
Descripcin Detallada y
Determinacin del Valor en Aduana
Declarante
Verification of the Customs Value:

Reasonable Doubt
The issue of import of goods tolow prices

Antdoto
Causes
1.- Fraud,
Vinculation,
No sale, etc.
Problem:
importation
To low prices
2.- Dumping,
Subsidies
(unfair practices)
3.- Economics
Conditions,
Productivity,
competitiveness
Customs
Valuation
(SUNAT)
Damage
to the
National
production?
Antidumping rights
Or compensatories
(INDECOPI)
Safeguards
(MEF,
MINCETUR)
DS 53-2005-EF pub. 04.05.2005
Not in WTO Value Agreement,

But in the Decision 6.1. of the
Geneve Committee of Value,
adopted in 1994 to request for
Developing countries
REASONABLE DOUBT
After the first evaluation, if decided to

discard
The 1 Method, before moving to the
2 or 3 Method, it must be perform
a consultation with the importer.
It is a verification mechanism of the Declared

Value. If not answered suitably becomes a
causal to dismiss the First Valuation Method
Exists two types:

-Special Reasonable doubt: Tacna, Puno, Ilo,
Mollendo
-Reasonable doubts: all other Customs.
It allows remove the goods, guaranteing the

portential taxes of the adjustment value (deposit
order, WTO guarantee), in a commercial bank,
without having to wait for the conclusion of the
process.
Cases in which the commercial invoice is rejected

(Discard 1 Valuation Method Transaction Value)
When no SALE:
- Gifts and free shipping
- Samples with no commercial value
- Goods for rent or leasing
- Guarantee
When exists VINCULATION between seller and buyer, which
influences the price
When exists REASONABLE DOUBT when there is no answer or

support.
Reasonable Doubt: Legal Basis

Legal Basis:
- Decision 6.1 Value Committee Geneva
- Art 17 Decision 571 of the Andean Community (before: Art 8
Decisin 378)
- Art 11 DS 186-99-EF
Reasonable Doubt is verification mechanism of the declared

value, which can be an additional causal than those established
by the Agreement, to dismiss the transaction value Method and
pass to the Secondary Methods.
Types of Reasonable Doubt:
- Special Reasonable Doubt (the old Observed Value):
Customs Tacna, Puno, Ilo.
- Reasonable Doubt
DECISION 6.1
CASES IN WHICH THE CUSTOMS ADMINISTRATIONS HAVE
REASONS TO DOUBT THE TRUTH OR ACCURACY OF THE
DECLARED VALUE */
The Committee on Customs Valuation
Reaffirming that the transaction value is the primary basis of valuation in
accordance with the Agreement on Implementation of Article VII of GATT
1994 (hereinafter called the "Agreement");
Recognizing that the customs administration may have to deal with cases
where there is reason to doubt the truth or accuracy of the information or
documents submitted by traders in support of a declared value;
Insisting that the action of the Customs Administration should not harm the
legitimate commercial interests of merchants;
Taking into account Article 17 of the Agreement, paragraph 6 of Annex III of
the Agreement and the relevant decisions of the Technical Committee on
Customs Valuation;
Decides the following:

1. When it is presented the declaration and the Customs Administration has
reasons to doubt on the truth or accuracy of the information or documents
submitted in support of this declaration, the Customs Administration may
ask to the importer to provide further explanation and documents or other
evidence, that the declared value represents the total amount actually paid
or payable for the imported goods, adjusted in accordance with the
provisions of Article 8.
If, after receiving the information, or lack of response, the customs
administration still has reasonable doubts about the veracity or accuracy of
the declared value , shall decided, taking into account the provisions of
Article 11, that the customs value of imported goods can not be determined
under the provisions of Article 1.
Before taking a final decision, the Customs Adminsitration

shall communicate to the importer, in writting if requested, the
reasons to doubt of the truth or accuracy of the information or
documents submitted and give a reasonable opportunity to
respond. Once final decision has been taken, the Customs
Administration shall communicate to the importer in writting,
indicated the reasons.
2. By implementing the Agreement is perfectly legitimate for a
Member to assist another Member on mutually agreed terms.
*/ The Customs Valuation Committee adopted this decision at

its 1st meeting of May 12, 1995.
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL

AGREEMENT ON TARIFFS AND TRADE 1994
GENERAL INTRODUCTION
2. When customs value can not be determined under the provisons of Article
1, normally shall proceed consultations between Customs and the importer

to established a valuation basis under the provisions of Articles 2 or 3. this
might happen, for example, that the importer has information about the
customs value of identical or similar imported goods and the Customs
Admisnistration does not have in a direct way in the place of importation.
Also it is possible that the Customs Administration has information about
the customs value of identical or similar imported goods and the importer
does not know this information. The celebration of consultations between
the two sides will allow exchange information, subject to the limitations
imposed by trade secret, in order to determine an appropriate basis for
customs valuation.
Art. 14 DS 186-99-EF: consultation between Customs and the importer
To determine if it applies the Second or Third Valuation

Method, the Customs Authority may consult with the importer
that it lacks the information needed to apply the
aforementioned methods.
In case you have obtained more than one transaction value
of identical or similar goods, as appropriate, that meets all
the conditions, to determine the customs value shall apply
the transaction value lower
Art. 13 DS 186-99-EF: : requirements for applying Methods 2 o 3

(must be included in the reports or Value Adjustment Resolutions)
For the implementation of the Second and Third Method, Customs MUST
CHECK if the value taken as reference complies, respect to the goods
that are being valued, the following requirements:
a) If the comparison made, has the characteristics of identical or similar
as the definitions contained in the Agreement..
b) If goods have been exported to Peru at the same time or failing at a
more approximate either before or after, should equal the previous
approach is preferred.
c) If it has been sold to the same level of trade, or they can be made the
adjustments outlined in Articles 2 and 3 of the WTO Valuation Agreement.
Art. 13 DS 186-99-EF: requirements for applying Methods 2 o 3

...
The existence of a difference in the commercial level or quantity does not
necessarily imply an adjustment, this only applies when as a result of it, results in a
discrepancy in price or value. The adjustment shall be made on data, which show
that it is reasonable and accurate, otherwise it shall not adjust.
If the difference in the level of trade of the references does not affect the price,
these can be taken for comparison.
d) If you have been sold in substantially the same quantity, or in a different amount,
to the extent that such a difference has no influence on the pricing of goods.
e) If differences exist between costs and transport and insurance costs resulting
from difference in distances and modes of transport, the respective adjustment
could be made.
Reasonable doubt
Against this act, comes a

Tax Claim as an option of
The importer
DAM has a DECLARED

VALUE of the goods
Transaction value discard

Other method apply
DAM presents to
Customs
Reasonable
Doubt?
One or
Two days
5 days
Consultation to the importer
Art. 14 DS 186-99-EF
NO
YES
Accepted
Declared value
Notification to
The importer
YES
Remove
goods?
Present
Guarantee
Importers
response
Evaluation and
Response of
Customs
NO
5 days, extended to 10 days
Declared
Value rejected
05 das
Reasonable doubt: summary of steps and time

Yo can remove goods with a guarantee
Notification
GED: Objection of
The declared value
Importers
response
1 or 2 days
Reasonable doubt,
Deposit order,
L.C. Percepcin IVA
Preliminary decision:
Confirm Reasonable doubt.
Notification in consultation
Art. 14 DS 186-99-EF
Importers
response
10 days
Evaluation
5 days
Confirming report
Reasonable doubt+ L.C.
5 days
Documents for a response of Reasonable Doubt

Documents prior to the transaction:
Price lists.
Quotations, Proforms, various communications about the price to be paid
Contract of sale
Customs documents:
Export declaration field in the export country, that indicates clearly the quantity, invoice
and prices.
Documents that shows payment:
Letter of credit
Bank transfer
Bills of exchange
Documents after the transaction:
Accounting records.
Invoices of resale in domestic market (it can be previous imports, that shows that the
price indicated by Customs, you can not resell)
MINIMUM INFORMATION TO INCLUDE IN A LIST OF EXPORT PRICES

(Annex 01 of INTA-PE.01.10 V5)
Name and address of the foreign supplier (sender list of prices), including phone,
fax, e-mail, website, etc.
Description of goods, including label, model, type, and other codes.
Merchandising unit.
Unit price of each product.
Delivery terms (Incoterm).
Legalized and
Period.
Signed in origin?
Method of payment.
Discounts granted (if applicable), specify.
Commissions (if applicable).
Signature of authorized person of the foreign supplier
Must have general character, even if they are directed to a particular client. It must
also contain all of the products of merchandising and not only the products of a
particular commercial invoice related to one import clearance, object of valuation.
Bank Transfers
Box 5.1 Format A: it must be indicated the name of the bank payment
Box 5.2 Format A: it must be indicated the method of payment 1Cash (in other countries up to 30 days) Deferred payment
Data are correctable without penalty
The transfer must indicate the invoice number or order

purchase that is being canceled .
Good practice: Letter sent to the bank ordering the transfer
bank, specifying invoices and payments to be made.
It must accompany the swift (telex) confirmation.
Things to consider as recent failures of the Tax Court

In all such proceedings should be the references that support the D.R.;
It must be established that met the requirements of articles 13 and 14 of DS
186-99-EF:
- Values of identical or similar goods used in the sustitution of value meet
certain requirements; and
- references were communicated to the importer and was given an opportunity
to respond; also was made the coordination between importer and
adminsitration ordering by the Agreement and Art. 14 of D.S. 186-99-EF;
Prove that the method of the transaction value was discard, because it was
impossible to apply. This involves valuate the goods in all cases. It is not enough
the lack of respond of the importer or not accept the bank transfer because in
the DAM was not declared Bank Payment. It should explain the references,
analyze the transaction, check documents and reach a consistent conclusion.
Specify clearly what is the valuation method used, which is the reference for
the replacement value and why previous methods were discarded.
Respect the order of application of the valuation methods.
Do it shoud make Reasonable Doubt in cases of rectification of

the declared value in the 1st Valuation Method?
Decision 6.1
(Reasonable Doubt)
Numeral 2 of the
General Introduction
Of the WTO Value Agreement
Notification (consultation)
To the importer, before
discard 1st Valuation
Method
It would not be necessary to handle

How do we proceed if we are not
as reasonable doubt, but that
discard 1st Valuation Method?
mechanism has advantages:
Examples:
-Formal notification and opportunity
-Royalties adjustments
to answer;
-Addition of the licenses value in case
-Ability to guarantee and remove
of taxable softwares
goods
-Addition of inadmissible discounts
- Better traceability
By confirming the Reasonable doubt, in addition must be
apply a fine for incorrect or incomplete declaration of
value
Goods object of Customs Offense
Regulated by articles 5 to 9 of DS 098-2002-EF.
Initial list of 65 SPN increased by 36 SPN by DS 53-2005-EF publish on

04.05.2005. These are goods that came in low prices and in which are
domestic production.
Reasonable doubt can be generated based on average export prices

obtained from quotations, publications, price studies and others.
The sustentation shoud be done through price lists, quotations and export
declaration legalized in origin. This was modify by DS 009-2004EF and now
can support as any other reasonable doubt: crediting the price paid or
payable.
When it is discarded, the 1 Method could pass to the 6 Method, action

that has been questioned in recent decisions of the Tax Court, since the
agreement establishes an order in the media application.
In practice they have been working as a Normal Reasaonable Doubt.
SECONDARY METHODS OF
VALUATION
TRANSACTION VALUE OF IDENTICAL GOODS (art. 2)

(Comparative Method)
If not applicable art. 1 (Transaction value of imported

goods), applies:
Transaction value of Identical goods (art. 2)
Definition: (art. 15,2)
IDENTICAL GOODS:
Equal in all aspects, including physical characteristics,
quality and reputation.
TRANSACTION VALUE OF SIMILAR GOODS(art. 3)

If not applicable art. 2 (Identical goods transaction

value, is applied:
Transaction value of SIMILAR GOODS (art. 3)
Definition: (art. 15,2)
SIMILAR GOODS:
Not the same at all, but have similar characteristics and
composition, have the same functions and commercially
interchangeable.
IDENTICAL AND SIMILIAR GOODS

In both cases, consider:

Sold to the sam country of importation
Produced in the same country
Same producer before different producers.
Exported in the same time (or one approximate)
Possible adjustments by:
- Commercial level
- Quantity
- Costs and expenses of art. 8,2
DEDUCTIVE METHOD
Art. 5
From the selling price in the importing country (domestic
market) to:
- the same goods imported
- Identical goods
- Similar goods
At the same moment or in 90 days
Make deductions by:
- Commisions, Benefits
- Transport costs, insurance
- Taxes, fees of documents
REBUILT VALUE
Art. 6
It is the sum of:

Cost or value of materials and fabrication or other
processing.
Benefits (profits) and general costs
Transport costs, maintenance, insurance (if applicable)
METHOD OF THE LAST RESOURCE

Art. 7
The value must be determined using criteria:

- Reasonables; and
- Compatible with General Principles of the GATT
The determination of the value is not based on:
- Selling price in Peru
- The highest of two possible values
- Market price in the exporting country
- Export price for a different country
- Minimum prices
- Arbitrary and fictitious value
National Regulation of Valuation

Sixth Valuation Method:
The last Resource(1)

Article 21.- In the application of the sixth valuation method,
the customs value shall be determined applying flexibility of
the other methods that more easily allows the calculation
taking into account the order indicated in Article 2 of these
regulation. Do not use fictitious arbitrary or prohibited valuation
methods. The resulting customs value must be fair, reasonable,
uniform, neutral and should reflect, insofar as possible, the
commercial reality.
When it can not be determine the customs value by any of the
methods, SPECIAL REGULATIONS may be established by
CUSTOMS in order to valuate, consistent with the principles and
general provisions of the Valuation Agreement of the WTO on
the basis of available data.
National Regulation of Valuation

Sixth Valuation Method:
The last Resource (2)

Article 22.- In application of this method for determining the customs value
should not be considered:
a) The sale price of goods produced in the country of import.

b) The highest of two possible values.
c) The price of goods on the domestic market of the exporting country.
d) Cost of production different from that applied in the Rebuilt Value Method.
e) The price of goods for export to a third country.
f) Minimum Customs values.
g) arbitrary or fictitious values.

Understanding Customs Valuation

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Understanding Customs Valuation

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Customs Valuation

Dr. Juan C. Heredia Chang

Overview of the WTO Custom

The Customs Techniques

-From of the point of view of the

Determination of the Customs Tax Debt

Apply the Tariff

Customs Tax Debt

Apply the Agreement

IVA and IPM

10%, 5%, 3.5%, S/.xU

Objective of the Customs Valuation

The tax base on which customs right applies is Customs Value

The customs value is determined under an international system. Currently

Value Agreement of the WTO

Born in the Tokyo Round of GATT

WTO: created in 1995:

Texts issued by Brussels

Art. 2: the incorporated

Subregional Regulations (CAN):

National Regulation: D.S. No. 186-99-EF

Procedures and circulars

They contain details

Legal Basis of Valuation WTO

Procedures and Circulars

AGREEMENT VALUE STRUCTURE OF

CUSTOMS VALUATION (Arts. 1 - 17)

ADMINISTRATION DEL AGREEMENT, CONSULTATIONS AND

SPECIAL AND DIFFERENTIAL TREATMENT (Art. 20)

FINAL PROVISIONS (Art. 21-24)

TECHNICAL COMMITTEE ON CUSTOMS VALUATION

(Untitled, the old "protocol")

To determine the customs value used PART I and Annex I

Valuation methodology WTO AGREEMENT VALUE 1994 (Applied

Transaction value (main method) (Arts. 1 and 8)

2. VALUE OF IDENTICAL GOODS (Art. 2)

The first valuation method:

First valuation method: "Transaction Value of

Article 3: Definition of Transaction Value

Transaction Value in National Regulation: DS N

Transaction Value in National Regulation: DS N

The price actually paid or payable also includes all payments

Transaction Value in National Regulation: DS N

Transaction Value in National Regulation: DS N

First Valuation Method

THE TRANSACTION VALUE

Customs Value = Value of Transaction

T.V. = PAPP + / - Adjustments Art. 8

First Method of Valuation:

Price actually paid

- Sale for export to Peru

- 4 conditions of Clause 1 Agreement

Committee Decision 6.1

The Notion of Value Sales in the WTO:

To complement this, two Advisory Opinions extend this topic:

CONDITIONS TO ACCEPT T.V.- Art. 1.1

A. No restrictions on the disposition or use of the goods, except:

B. Sale or price is not subject to "condition" or "consideration"

PRICE ACTUALLY PAID OR PAYABLE (PAPP)

ELEMENTS THAT ARE NO PART OF CUSTOMS VALUE IN

ELEMENTS THAT ARE NO PART OF CUSTOMS VALUE IN

ELEMENTS THAT ARE NO PART OF CUSTOMS VALUE IN