Through Superintendency Resolution No. 000239-2023\/SUNAT, the specific procedure \u201cCustoms valuation of\ngoods according to the WTO Valuation Agreement\u201d DESPA-PE.01.10a (version 7) was approved, which establishes the guidelines for the verification and\ndetermination of customs value in the import regime for consumption and other customs regimes. Subsequently,\nSUNAT noted the need to adapt said procedure to the criteria issued by the Tax Court regarding the application\nof customs valuation methods, to Resolution No. 2486, which modified the Annex to the Community Regulation of\nDecision 571, and to the case law reported by operational customs offices.<\/p>\n
The amendments to the aforementioned Procedure incorporate clarifications regarding the application of customs valuation methods, the\nuse of a reasonable criterion in the application of the last-resort method, the minimum elements for the selection\nof reference prices, supporting documents for the most commonly used payment methods, the document that the\nimporter must submit when an error or omission occurs in the invoice number in the SWIFT message, generation of reasonable doubt\nregarding the fixed value declared in a declaration with provisional value, accreditation of the use of payment methods and the form, among\nothers.<\/p>\n
In this regard, through Superintendency Resolution No. 000102-2026\/SUNAT, various\nprovisions and annexes of the specific procedure \u201cCustoms valuation of goods according to the WTO Valuation Agreement\u201d DESPA-\nPE.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\nsupporting documentation and optimize customs control in import processes.<\/p>\n