Legislative Decree No. 1721 established the special customs value control procedure under the customs regime of importation for consumption with respect to goods showing risk indicators related to the declared customs value, with the aim of strengthening customs control mechanisms and more effectively combating undervaluation practices in imports. Likewise, the First Final Complementary Provision of Legislative Decree No. 1721 provided for the approval of implementing regulations.<\/p>\n
Accordingly, Supreme Decree No. 143-2026-EF approves the Regulations governing the special customs value control procedure under the customs regime of importation for consumption. These Regulations set out the criteria for identifying goods subject to the procedure, the risk indicators that may trigger its initiation, the process for submitting and evaluating supporting arguments, the conditions for the release of the goods, the time limits for determining the customs value, and the methods for concluding and challenging the procedure. They also regulate the circumstances in which goods are excluded from the procedure and authorize SUNAT to issue any supplementary measures necessary for its implementation.<\/p>\n
The Regulations will enter into force once SUNAT issues the Superintendency Resolution approving the supplementary measures referred to in the First Final Complementary Provision of this Supreme Decree.<\/p>\n