Through Law No. 29173, which regulates the General Sales Tax (IGV) Perception Regime, a special mechanism was established to determine the amount of the perception applicable to the importation of goods considered sensitive to fraud. These include goods classified under national tariff subheadings that present a high risk of incorrect or incomplete value declarations. Likewise, said law provides that the list of national tariff subheadings included in this regime, the methodology for determining the reference FOB value, and the corresponding fixed amounts shall be approved by Supreme Decree and updated periodically.<\/p>\n
In this context, Supreme Decree No. 104-2026-EF approved a new list of national tariff subheadings for goods considered sensitive to fraud, due to the need to update the information used to determine IGV perceptions in import operations. This update responds to the evaluation carried out by SUNAT regarding goods that present a high risk of incorrect or incomplete value declarations.<\/p>\n
The regulation establishes that the reference FOB value shall be determined at the national tariff subheading level, by calculating the median of the unit values recorded during the calendar year immediately preceding each national tariff subheading, which shall constitute the reference FOB value for such subheading. Likewise, it approves a list of 54 national tariff subheadings considered sensitive to fraud and sets the applicable amounts for calculating the IGV perception, which shall vary according to the corresponding rate provided under Law No. 29173.<\/p>\n
Accordingly, through Supreme Decree No. 104-2026-EF, the provisions applicable to the method for determining the IGV perception for the importation of goods sensitive to fraud are updated, approving a new list of national tariff subheadings, the methodology for obtaining the reference FOB value, and the corresponding fixed amounts. The regulation shall enter into force on June 18, 2026.<\/p>\n