{"id":2242,"date":"2026-02-07T09:15:33","date_gmt":"2026-02-07T09:15:33","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2242"},"modified":"2026-03-05T23:53:26","modified_gmt":"2026-03-05T23:53:26","slug":"decreto-legislativo-n-1721-se-establece-el-procedimiento-especial-de-control-del-valor-en-el-regimen-aduanero-de-importacion-para-el-consumo","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-legislativo-n-1721-se-establece-el-procedimiento-especial-de-control-del-valor-en-el-regimen-aduanero-de-importacion-para-el-consumo\/","title":{"rendered":"Legislative Decree No. 1721 \u2013 Establishes a Special Customs Valuation Control Procedure for the Importation for Domestic Consumption Regime"},"content":{"rendered":"<p>Under Law No. 32527, Congress delegated legislative authority to the Executive Branch for a period of 60 calendar days, in matters relating to public safety and the fight against organized crime, responsible economic growth, and institutional strengthening, among others.<\/p>\n<p>Within the framework of the aforementioned Law and in order to promote compliance with customs tax obligations, the Executive Branch is authorized to establish a special procedure for controlling the value in the customs regime of importation for consumption.<\/p>\n<p>Accordingly, a Legislative Decree is issued creating a Special Customs Valuation Control Procedure (the \u201cPECV\u201d, as defined below) applicable to the Importation for Domestic Consumption regime. The PECV is intended to establish a special procedure to address the control of goods and customs fraud, with the aim of strengthening customs oversight and promoting proper compliance with tax obligations.<\/p>\n<p>Key aspects highlighted in this Procedure include the following:<\/p>\n<ul>\n<li>The PECV aims to verify the declared customs value for imports under the Importation for Domestic Consumption regime and to address cases of undervaluation of goods.<\/li>\n<li>The importer is required to declare information and provide documentation that is authentic, complete, and accurate.<\/li>\n<li>Certain cases are excluded from the PECV, such as urgent clearances, diplomatic shipments, donations granted tax exemption, war materiel, baggage, and household goods, among others.<\/li>\n<\/ul>\n<p>In addition, the Decree provides that the implementing Regulations to this Legislative Decree will be approved by Supreme Decree within a maximum period of 120 calendar days, counted from the day following its publication. This Legislative Decree will enter into force on the effective date of the Supreme Decree referred to above.<\/p>\n<p>To view the full Decree, please click the link below: <a href=\"https:\/\/tinyurl.com\/yk46fk68\">https:\/\/tinyurl.com\/yk46fk68<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Mediante la Ley N.\u00b0 32527 se delegan facultades legislativas al Poder Ejecutivo, en un periodo de 60 d\u00edas calendario, en materias de seguridad ciudadana y lucha contra la criminalidad organizada, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[18],"tags":[],"class_list":["post-2242","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Decreto Legislativo N\u00b0 1721 \u2013 SE ESTABLECE EL PROCEDIMIENTO ESPECIAL DE CONTROL DEL VALOR EN EL R\u00c9GIMEN ADUANERO DE IMPORTACI\u00d3N PARA EL CONSUMO - Estudio G\u00e1lvez Risso Zegarra &amp; 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