Through Superintendency Resolution No. 000239-2023/SUNAT, the specific procedure “Customs valuation of goods according to the WTO Valuation Agreement” DESPA-PE.01.10a (version 7) was approved, which establishes the guidelines for the verification and determination of customs value in the import regime for consumption and other customs regimes. Subsequently, SUNAT noted the need to adapt said procedure to the criteria issued by the Tax Court regarding the application of customs valuation methods, to Resolution No. 2486, which modified the Annex to the Community Regulation of Decision 571, and to the case law reported by operational customs offices.
The amendments to the aforementioned Procedure incorporate clarifications regarding the application of customs valuation methods, the use of a reasonable criterion in the application of the last-resort method, the minimum elements for the selection of reference prices, supporting documents for the most commonly used payment methods, the document that the importer must submit when an error or omission occurs in the invoice number in the SWIFT message, generation of reasonable doubt regarding the fixed value declared in a declaration with provisional value, accreditation of the use of payment methods and the form, among others.
In this regard, through Superintendency Resolution No. 000102-2026/SUNAT, various provisions and annexes of the specific procedure “Customs valuation of goods according to the WTO Valuation Agreement” DESPA- PE.01.10a (version 7) are modified and incorporated, in order to strengthen the criteria applicable to the determination of customs value, standardize the evaluation of supporting documentation and optimize customs control in import processes.
To view the full Resolution, please click the link below: https://tinyurl.com/fack7j8j