Urp Valoracion Custosm ValETFGFuation 2015-0

Customs Valuation

Dr. Juan C. Heredia Chang

Customs Valuation

General aspects

First Method of Valuation: Transactions Value

Related persons

Value Adjustments Section 8 of the Agreement

Freight and Insurance

Special Cases

Commercial Invoice Requirements

The Declaration of customs value and the value related infractions

Andean Declaration of Value

Customs Valuation Verification: Reasonable Doubt

Secondary methods

Overview of the WTO Custom

Valuation

Customs

Techniques

Customs Legislation:

-Regimes and others.

-Customs Taxation.

-Foreign trade operators

-Infractions and penalties

The Customs Techniques

Agreement and

Conventions Tariff

Nomenclature

and Merceology

Customs

Valuation:

-From of the point of view of the

importer and customs agent:

Calculation of Customs value.

-From of the point of view of the

SUNAT: Verification and inspection of

the value.

Customs Tax Debt

1 Determination of the

HS Code

2 Identification of taxes

and rates( Aduanet)3 Determination of

Customs Value =

FOB + Freight+ Insurance

4 Determination

Determination of the Customs Tax Debt

Apply the Tariff Customs based on the Harmonized System

Aids:

-Aduanet

-Classification

resolutions

Apply the Agreement Value of the WTO

Import Impositions Customs duties

Ad-Valorem Specific (Price band) Supertax SafeguardsISC Ad-Valorem Specific Retail price

IVA and IPM

Antidumping and Compensatories rights Perception IVA - Imports

Tributes

Other

impositions

TAX BASE RATE

ADV CIF 0%, 6%,11%

ISC CIF+ADV

0%,10%,17%,20%,

30%,50%, Specifics ,

Retail price

IGV CIF+ADV+ISC 16%

IPM CIF+ADV+ISC 2%

PERCEPTION IVA CIF+TRIB+DER ANTIDUMP 10%, 5%, 3.5%, S/.xU

Taxable income and rates of Taxes and other Fixed-

Import "cascade calculation"

Objective of the Customs Valuation

The importation of goods is subject to the payment of taxes (tariffs and other)

The tax base on which customs right applies is Customs Value

The customs value is determined under an international system. Currently

prevails "Value Agreement of the WTO", which is declared as a fair,

uniform and neutral valuation of goods, which excludes the use of arbitrary

or fictitious values..

Value Agreement of the WTO

Value

Agreement

Of the

WTO

Born in the Tokyo Round of GATT

Implemented since 1980 by European Union

U.S., Canada, Japan, Australia.

Gradually replaced the Brussels Definition Value

WTO: created in 1995:

It is one of the Trade Agreements of Goods

administered by this entity

The agreement is administered by two entities:

Technical Committee on Customs Valuation

(Brussels): is part of the WCO (World Customs Org.)

Committee on Customs Valuation (Geneva): is part

of the WTO

Agreement on Implementation of Article VII of the Agreement

General Agreement on Tariffs and Trade -1994

Subregional Regulations (CAN):

Decision 571, Resolution 846

National Regulation: D.S. No. 186-99-EF

and amendments

Procedures and circularsThey contain details

regulations

LEGAL BASIS:

Texts issued by Brussels

Assessment Committees

(OMA) and

Geneva (WTO)

decisions, advisory

opinions, case studies,

reviews, etc..

Annex

Resolution 846

CAN: published

In Andean

Gazette

Art. 2: the incorporated

National legislation, but

not published in El Peruano

Legal Basis of Valuation WTOin Peru

Acuerdo internacional: "Acuerdo de Valor de la OMC" -Resolucin Legislativa 26407 publicada el 18/12/1994

Reglamento Subregional: Decisin 571 de la Comunidad Andina, publicado en la Gaceta Andina N 1023 del 15/12/2003

Resolucin 846 de la Secretara General de la CAN: Reglamento Comunitario de la Decisin 571, publicado en la Gaceta Andina N 1103 del 09.08.2004

Reglamento Nacional: DS 186-99-EF pub. 29/12/1999, modificado sucesivamente por DS 131-2000-EF pub. 01/11/2000, DS 203-2001-EF pub. 05/10/2001, DS 98-2002-EF pub. 12/06/2002 y DS 009-2004-EF pub. 21/01/2004.

DS 128-99-EF pub. 31/07/1999: Valoracin de Software DS 53-2005-EF publicado el 04.05.2005, ampla 36 SPN

Sensibles al fraude en valor a las 65 aprobadas por DS 098-2002-EF.

Procedures and Circulars

Procedimiento "Valoracin de las mercancas segn el Acuerdo deValoracin de la OMC" (INTA-PE.01.10a Versin 5), aprobado porRSA 550-2003/SUNAT/A publicado el 19.12.2003. Modificado porRSA 244-2008-SUNAT-A pub. 07.05.2008- VERSION N 6

Procedimiento "Valoracin de Soportes Informticos importadoscon Software (INTA-PE.01.18, Versin 2), aprobado por RSA 546-2003/SUNAT/A pub. 10/12/2003. y modificaciones

Instructivo Valoracin de Mercancas sensibles al Fraude (INTA-IT.01.10, Versin 2), aprobado por RSA 550-2003/SUNAT/A pub.19/12/2003. y modificaciones

Instructivo Valoracin de Vehculos Usados (INTA-IT.01.08,Versin 2), aprobado por RSA 545-2003/SUNAT/A pub.09/12/2003. y modificaciones

Tabla de Porcentajes Promedio de Seguros, aprobada por RIN123 del 24-01-2002, modif por RIN 223 pub 14022002.

Circular CIR-003-2004-SUNAT-A sobre Valor Provisional, pub.20.02.2004 y modificaciones

Cartilla de Referencia de Valores, aprobado por RSA 177-2008-SUNAT-A pub. 09.04.2008. y modificaciones

AGREEMENT VALUE STRUCTURE OF

WTO - 1994

PART II ADMINISTRATION DEL AGREEMENT, CONSULTATIONS AND SOLUTION DE DIFFERENCES (Arts. 18 to 19)

PART III SPECIAL AND DIFFERENTIAL TREATMENT (Art. 20)

PART IV FINAL PROVISIONS (Art. 21-24)

GENERAL INTRODUCTION

PREAMBLE

PART I CUSTOMS VALUATION (Arts. 1 - 17)

ANNEX I PERFORMING NOTES

ANNEX II TECHNICAL COMMITTEE ON CUSTOMS VALUATION

ANNEX III (Untitled, the old "protocol")

To determine the customs value used PART I and Annex I

Valuation methodology WTO AGREEMENT VALUE 1994 (Applied

in sequence and by exclusion)

2. VALUE OF IDENTICAL GOODS (Art. 2)

3. VALUE OF SIMILAR GOODS (Art. 3)

4. DEDUCTIVE METHOD (resale price) Article 5

5. VALUE REBUILT METHOD Art. 6

6. OTHER METHODS"Last Resort" Article 7

The order of application of the methods N 4 and 5 can be changed at the request of the importer (Art. 4)

1. Transaction value (main method) (Arts. 1 and 8)

The first valuation method:

Transaction Value

First valuation method: "Transaction Value of

Imported Goods" - National Valuation

Regulation - DS N 186-99-EF

Article 3: Definition of Transaction Value

Article 4: Conditions to apply Method 1

Article 7: Additions to the price actually paid or payable (Settings Section 8 of

the Agreement):

Article 9: Concepts that are not part of the customs value

Transaction Value in National Regulation: DS N

186-99-EF (1)

subchapter II

First valuation method

"Transaction Value of Imported Goods"

Article 3. - In accordance with this method, you must apply the price actually paid

or payable for the imported goods when these are sold for export and they

correspond to the last sale, an importer based in the Peruvian customs territory with

adjustments listed in Section 8 of the Agreement Value WTO as appropriate.

This price shall be full payment to the buyer it has made or will make the goods

imported by the seller or the benefit of it. This payment can be made through a

money transfer by letters of credit or negotiable instruments, or it may be directly or

indirectly.


186-99-EF (2)

The price actually paid or payable also includes all payments

actually made or to be made as a condition of sale of the

imported goods by the buyer to the seller, or by the buyer to a

third party to satisfy an obligation of the seller.


186-99-EF(3)

Section 4. - The conditions required for the application of this method are:

a) There must be evidence of a sale for export to an importer in the

Peruvian territory;

b) There should be no restrictions on the disposition or use of the goods by

the buyer other than those identified in paragraph a) of Article 1 of the

Agreement Value WTO;

c) the sale or price is not dependent on any condition or consideration for

which a value can not be determined with respect to the imported goods;


186-99-EF(4)

d) Do not reverse directly or indirectly to the seller part of the products from the

resale or any subsequent transfer or use of the goods by the buyer, unless

sufficient information to make adjustments in accordance with Section 8 Value of

the Agreement of the WTO, and,

e) There should be no relationship between buyer and seller and, if any, may

accept the transaction value if the importer demonstrates one of the following two

situations:

1) The relationship did not influence the price actually paid or payable.

2) The value of the transaction value closely approximates the criteria..

First Valuation Method

THE TRANSACTION VALUE

Arts. 1 y 8

Customs Value = Value of Transaction

T.V. = PAPP + / - Adjustments Art. 8

When prices is the result of a EXPORT SALE to Peru.

Also must be fulfill 4 Conditions to Article 1

First Method of Valuation:

Transaction Value

Customs Transaction Price actually paid Adjustments Art. 8

Value = Value = or payable + Value WTO Agreement

Price of Commercial Freight, Insurance,

Invoice FOB + others

Requirements

- Sale for export to Peru

- 4 conditions of Clause 1 Agreement

- - No restrictions

- - No considerations

- - No seller reversals

- - No vinculation, or that do not influence

- Reasonable Doubt

- (not answered or fail)

Agreement

Value WTO

(original design

1980)

Committee Decision 6.1

Value WTO, 1994

The Notion of Value Sales in the WTO:

The Agreement does not define what is SALE. The Article 1 mentions only

that the transaction value is the PAPP for the goods when sold for export to

the country of importation.

To complement this, two Advisory Opinions extend this topic:

1. - Advisory Opinion 1.1: "The notion of Sale Agreement". It does not

define what is for sale, but as an example indicates cases where there is

no sales tax free shipping, rent or leasing, etc.

2. - Advisory Opinion 14.1: "Meaning of the phrase is sold for export to the

country of importation." It states that only sales that involve actual

international transfer of goods should be considered in the Transaction

Value Method.

CONDITIONS TO ACCEPT T.V.- Art. 1.1

A. No restrictions on the disposition or use of the goods, except:

- Imposed or required by law

- Geographical limitation

- Do not affect the value

B. Sale or price is not subject to "condition" or "consideration"

C. No part of the product reverts to the seller

D. Unrelated buyer and seller , if they are, that relationship did not influence the price

PRICE ACTUALLY PAID OR PAYABLE (PAPP)(Note to Article 1)

For the goods made by the buyer to the seller or the benefit of this

PAYMENT:

as money transfer, or CREDIT CARD by, negotiable instruments, etc..

PAYMENT:

DIRECT (Commercial invoiced, sales contract, etc.)

INDIRECT (not in the bill, such payments or benefits to others who favor theseller)

PAPP = TOTAL PAYMENT

ELEMENTS THAT ARE NO PART OF CUSTOMS VALUE IN

THE NATIONAL REGULATION- DS N 186-99-EF (1)

Section 9. - The customs value shall not include the following charges or

costs, they are shown separately from the price actually paid or payable:

a) The cost of transport after importation into the customs territory of Peru.

b) Costs for construction, assembly, maintenance or technical assistance,

undertaken after importation.

c) customs duties and other taxes applicable in the territory of Peru, as a

result of the importation or sale of goods.


THE NATIONAL REGULATION- DS N 186-99-EF (2)

Also excluded from the customs value:

a) buying commissions, taking the importer must prove the existence of the

contract through the Commission to demonstrate the existence of such

payment for this item, otherwise stated the commission will be added to the

price actually paid or payable .

b) The payments made by the buyer for the right to distribute or resell the

imported goods if such payments are not a condition of the sale of goods for

export to Peru.

c) The services provided by the buyer in Peru to market goods: advertising,

guarantees, attendance at fairs., even if it is judged that benefit the vendor.


THE NATIONAL REGULATION- - DS N 186-99-EF (3)

d) Payments of dividends or other items made by the buyer to the seller, they do not relate to the imported goods.

e) The rights of reproduction in Peru as a condition of sale of the imported

merchandise.

INTERESTS

(Decisin 3.1 del 26.04.94)

Interests are not part of the customs value each time that:

a) are distinguished from PAPP by goods

b) the financing agreement has been concluded in writing

c) the interest rate (%) does not exceed the national average and at the time of the financing agreement.

Related Persons

Related Persons:Buyer and Seller

If strongly influences of the price

imported goods can not be apply the first

valuation method and should pass to

secondary methods

Two groups of related companies:

The "Multinational Enterprises"

(easily identifiable as related) and

Peruvian companies that have agreements

or representing foreign suppliers

(must be tested to meet requirements of

Article 15.4 of the Agreement Value WTO)

Formal definition of "related":

requirements of Article 15.4 of the

WTO Agreement Value

Two methods to test whether the relationship

influenced to the price of imported goods:

- For Customs: examination of the circumstances of

the sale or comparison of prices (if possible);

By the importer "criterion values"

located and presented to Customs values of identical or similar goods, among unrelated, which

were accepted by Customs

The Tax Administration

Integrated, must choose one

of the two schemes:

Customs: adjust the imports of

the related importers, or

Set "Prices

Transfer "for purposes of

Income Tax

THE RELATED TO THE AGREEMENT

To apply Transaction Value Method:

There should be no related" between buyer and seller, or

If any, such a related should not "Make unacceptable" price customs valuation purposes. In other words, the link should not influence the price.

METHODOLOGY TO DO IN CASE OF RELATED

1. Prove that there is related and typify under Article 15.4 of the Agreement.

2. Prove that this related influences the price

If you prove both: not applicable Transaction Value Method and passed to secondary methods

DEFINITION OF RELATIONSHIP

(Article 15, 4 of Agreement)

If one has a responsability charge or direction in one anothers business.

They are legally recognized partners in business (specially if there are contracts involved)

Relationship employee - employer

If one has a property of 5% of the actions of both

If one of them controls directly or indirectly the other

If both are control by the other

If together controls another

If they belongs to the same family.

Status of agents, distributors or exclusive dealers

(1)

WTO AGREEMENT VALUE

Article 15

5. Persons who are associated in business because one is the agent,

distributor or sole concessionaire of the other, whatever the designation

used, shall be considered as related for the purposes of this Agreement, if

they can apply some of the criteria in paragraph 4.

It should examine the contract and see if there is any

Clause that determines the relationship.

METHODS TO TEST THE EFFECTS OF RELATED IN

THE PRICE

1. Examination of the circumstances of sale (art. 1,1,2, a) - (by Customs. Missing details in the Agreement)

2. "Criterion values" - quick method

- On the initiative of the importer, if Customs seeks to readjust value by association.

- Introduces Customs Transaction Values of identical or similar goods imported by other unrelated importers that are very close to their declared values

- Comparison purposes only, no substitution

- Prices are valid at the same time or approximately

Consideration of the circumstances of sale

WTO AGREEMENT VALUE

Interpretation under Article 1

paragraph 2

3 ... to determine whether the relationship influenced the price, the customs

administration must be prepared to examine relevant aspects of the transaction,

including the way in which the buyer and seller have organized their trade and how

the price is quoted in question.

... if the price had been settled in a manner consistent with normal practices

followed by pricing the industry in question or with the way the seller settles prices

for sales to unrelated buyers he would demonstrate that the relationship did not

influence the price.

.... Another example where it is shown that the price is adequate to recover all

costs plus a profit which is in line with overall profit realized by the company in a

representative period of time (calculated, for example, on an annual basis ) on

sales of goods of the same class or kind, which would demonstrate that the price

had not been influenced.

Value Adjustments Section 8 of the

Agreement of the WTO Value

ADJUSTMENTS VALUE ART. 8

Mandatory settings (Positive, always add)

1. Commissions and fees (Except Commissions of purchase)

2. PACKAGING

3. "Benefits" (Goods and Services Provided to the Manufacturer)

4. Royalties and LICENSE (Royalties)

5. PERCENTAGE OF THE RESALE

FACULTATIVE ADJUSTMENTS (positive or negative, add or subtract)

1. TRANSPORT COSTS

2. Cost of loading, unloading, handling

3. Insurance costs

VALUE ADJUSTMENT OF ARTICLE 8 OF THE AGREEMENT OF VALUE WTO IN THE NATIONAL REGULATION DS N 186-99-EF (1)

Section 7. - In accordance with the provisions of Section 8 of the Value Agreement of

the WTO, sufficient information should be available on the basis of objective and

quantifiable data to make the additions that below indicated to the price actually paid

or payable:

a) commissions and brokerage, except buying commissions.

b) Costs of packaging.

c) Benefits paid by the buyer.

d) Royalties and license.

e) Products that reverse subsequent seller.

VALUE ADJUSTMENT OF ARTICLE 8 OF THE AGREEMENT OF VALUE WTO IN THE NATIONAL REGULATION DS N 186-99-EF(2)

f) Costs of transportation, insurance and related costs to the

place of importation, as defined in Article 8 of this Regulation,

except for the cost of unloading and handling at the port or

place of importation they are shown separately from the total

expenditures of transport.

The freight charge includes all expenses that allow placing the

goods at the place of importation, subject who receives or pays.

(Subsection replaced by Section 2 of the DS-EF 098-2002,

published on 12.06.2002)

VALUE ADJUSTMENT OF ARTICLE 8 OF THE AGREEMENT OF VALUE WTO IN THE NATIONAL REGULATION DS N 186-99-EF(3)

The adjustment only apply if they meet the following requirements:

a) If you are part of the customs value.

b) If you are paid by the buyer of the goods.

c) If you can be identified by objective and quantifiable data.

d) If they are provided for in Section 8 of the Agreement Value of the WTO.

e) When not included in the price actually paid or payable.

Not to be subject to Adjustment:

a) Buyer payments for distribution rights or resale of imported goods, when

not part of the conditions of the sale for export to the importing country.

b) The payment from buyer to seller dividends or other non-imported goods.

Commission or Brokering

Art. 8,1,a,i

Requirements:

The BUYER must pay directly, and

They should not be included in the commercial invoice

Except:

Buying commissions

Most frequent cases:

"Direct Order" (sales charge included in the commercial invoice): no

adjustment is made;

Commission paid for the buyer separately from payment of the goods: adjust

to the amount of the Commission

T.V. = PAPP + Commission or Brokering

Sales Commissions: Direct Order

Buyer

Foreign

SellerSales

Agent

Merchandise1 Order

2 Transmits

Order

3 Goods and

Commercial Invoice

are sent

4 Payment of the price

5 The seller gets a% of the Price

collected and sends it to their agent as

"Sales Commission"

$

$

No value adjustment

because the sales

charge was included in

the commercial invoice

and it is paid by the

seller

TV = PAPP

Sales Commissions: Commissions paid by Buyer

Buyer

Foreign

SellerSales

Agent

Merchandise

2 Transmits

Order

3 Goods and

Commercial Invoice

are sent

4 Payment of the price

5 Pay

Commission

Sale

$

$ It makes the adjustment value

because the sales

charge was not

included in the

commercial invoice

and it is paid by the

BUYER

TV = PAPP + Comission

1 Order

Packaging and PackingArt. 8,1,a,ii y iii

Every Incoterm, from the EXW price included the "cost of

usual export packing "

Furthermore, if you order a package or overpack, which is billed

separately, the PAPP for goods must be added:

Cost of packing to form a whole with the goods;

Packing costs (MO + Materials)

Goods and services supplied by the buyer to the sellerArt. 8,1,b

Buyer

Seller

Third

Goods and

Services Merchandise

Direct

Indirect

1 2Gratis o a

Precio reducido

The Invoice no

includes the value of

Goods and Services

Supplied by Buyer

ADJUSTMENT

Art. 8,1,b: What are the goods and services which adjust

Materials, pieces and components, parts;

Tools, molds

Materials consumed in the production

Engineering, development and improvement, artwork, design work, plans and sketches undertaken outside the country of importation

Art. 8,1,b: How it makes the adjustment value

Explanatory Note under Section 8, paragraph 1 b) ii:

Distribution of tools, molds and similar items:

Value to spread: purchase price to a third party or production cost (manufacturing own). In both cases, if used depreciated.

Techniques to hand: the imported and choose based on the documentation that presents. Examples:

- Add all the value of the first quantity imported;

- Divide the value in the Quantity produced until the first

import (and not import everything in that first shipment);

- Divide the value between entire amount expected to produce

TV = PAPP + Value Bs y Ss

Properly distributed

Royalties and license fees (Royalties)Art. 8,1,c

Seller

Buyer Production, use or resale indomestic market

Merchandise Royalties

1

2 Payment ofThe price

Direct Payment

or indirect

Royalties

3

VT = PRPP + Regala

- Related to Imported

goods;

- Your payment is " Sale

Condition "of imported

goods

- Not included in

commercial invoice

Third

T

Clarifications to the adjustments for Royalties in

the National Regulation(1)

DS 186-99-EF:

Article 31. Accurate that the "condition of sale", referredto in section 7 of Annex III of the Agreement Value of WTO,

can be stated explicitly in the contract, or may be implied

when it is clear from the analysis of each of the obligations

assumed by the parties to each other at the time of signing

the contract or its execution, and analysis of the obligations

assumed by the parties against third parties who have an

interest in the transaction.

Clarifications to the adjustments for Royalties in the

National Regulation (2)

DS 186-99-EF:

Article 30. - When should be added to the price actually paid or

payable, royalties and license fees referred to in Article 8 paragraph 1,

letter c) of the Agreement on Customs Valuation WTO, it shall, as

appropriate, under the following procedures:

a) Imported finished product: they apportion of the total amount of royalties

and license fees paid or payable for the imported finished between

import declarations that protect the whole of that commodity, according

to the declared FOB value.

b) imported input: be prorated proportionate share of the total amount of

royalties and license fees paid or payable for the imported input,

including import declarations setting forth the total input referred,

according to the declared FOB value.

Clarifications to the adjustments for Royalties in the

National Regulation (3)

To effect the provisions of the preceding paragraphs, understand that

the finished product imported or imported input was made by the

payment of royalties and / or licensing rights, may have been

nationalized with import declarations processed in the period is

performed or additional payments, or a prior period.

The period referred to above is annual.

Articles 28, 29, 30 and 31 of D.S. No. 186-99-EF added by Section 5 of

the D.S. N 009-2004-EF published on 21/01/2004

Reversals to the SellerArt. 8,1,d

Seller

Buyer Resale in

domestic market

MerchandiseResale

Price

1

2

Direct or Indirect

Reversal

3

TV = PAPP + % Reverts

- If you do not know the amount

reversed: reject TV

(Clause 1 Agreement);

- If known:

Freight and Insurance

Transportation, loading, unloading, handling and

insurance Expenses (1)

WTO AGREEMENT VALUE

Article 8:

2. In developing its legislation, each Member shall provide for the inclusion

in the customs value, or exclusion from, all or part of the following

elements:

a) the cost of transport of the imported goods to the port or place of

importation;

b) the loading, unloading and handling charges associated with the

transport of the imported goods to the port or place of importation, and

c) the cost of insurance.

Under this principle, a member state couldhave a valuation basis FOB, CFR or CIF

Transportation, loading, unloading, handling Expenses

You must declare these expenses until the "Import

Location":

First custom at which the goods are subjected to customs

formalities (Art 7 and 8 186-99 DS-EF)

- Invoices CFR, CIF, CPT, CIP, DDP: have Freight (F1)

- Transport document (BL, AWB): Has another Freight (F2)

Not necessarily is

the

Nationalization

Customs

It declares the

higher freight

(Art 29,2 Resol.

846 CAN)

- They are part of the Customs Value", all concepts related with

Freight that appears on transport document:

Inland Freight, THC, BAF, Handling, Collect Fee, FSCH, etc.

Not are part : concepts that have local bill affects IVA

INTA-PE.01.10A

V5 numeral VI,3

Transportation Expenses in Resolution 846 CAN(1)

Article 29. Transportation Expenses.

1. Transport costs include all costs associated with this transportation from

the place of delivery of the goods abroad to the place of import ...

They include, among others, carriage and handling in foreign territory,

international freight agreed by the parties to the contract of carriage, loading

and unloading in foreign ports for shipping costs of transport documents,

charges for the payment of freight on arrival, fuel consumption,

consolidation and deconsolidation costs and stevedoring in foreign port,

shipping and communications endorsements, demurrage for delays or

delays in foreign port.

These expenses are part of the customs value and must be adjusted for the

determination of the transaction value, subject of who pays on behalf of the

buyer in the form of payment that such payments are made within or

outside the Community customs territory and before or after importation.

Transportation Expenses in Resolution 846 CAN (2)

2. When transport costs are contained in the commercial invoice and the amount

agreed between the seller and the buyer to be different from the seller actually

paid to a third party, must be taken into account the actual expenses paid in the

end for the service of transportation and expenses related to the place of

importation in accordance with the document of carriage.

When the invoice for protection transport spending more than what sets the

transport document, the difference will be part of the transportation costs for the

calculation of the customs value of the goods, unless the importer demonstrates

that the difference was repaid or not will be paid.

According to INTA-PE.01.10a should be declared the Freight Transport

Document, and was under the Freight Invoice. Res 846 The principle

remains the same but adds that if the first is less, the difference must also be

added to the freight. In other words, always state the highest amount.

Transportation Expenses in Process INTA-PE.01.10a

Ver 5 (1)

SECTION VI: General Rules

3. There are part of the customs value all expenses incurred to the import

place except for the cost of unloading and handling at the port or place of

importation, they are shown separately from the total transport costs.

Transport expenses is accepted for determining the customs value of

imported goods, including all expenses that allow placing the goods at the

place of importation, subject who receives or pays. (See Appendix 01-A).

The concept also includes transportation expenses related paid for the

carriage of the goods to the port or place of importation and additional

freight charges and expenses as BAF documentaries, such as handling

and collect fee. For better accuracy then define these concepts:


Ver 5 (2)

THC. - Payment made for the handling of containers, only part of the customs value of the payment made by the handling service made in the country of shipment.

BAF. - Payment made by way of adjustment of freight as a result of an increase in fuel prices.

HANDLING. - Payment made by receiving transport documents on arrival.

COLLECT FEE. - Payment made by the right to cancel the charter on arrival.

These expenses and other related transport are not part of the customs value if they relate to a local (in the country of import), which should be credited with the

invoice or proof of payment of the service, to include domestic taxes

corresponding.


Ver 5 (3)

Transport costs declared should correspond to the type of

transport actually used.

4. When the goods are re-shipment in compliance with legal

requirements and subsequently returned to the country, the

freight of going and return, is part of the tax base and should

be added to the initial transportation costs, the last one is form

origin port - which was manifested destiny to Peru - to

Customs where it was intended to nationalize and where

transshipment was declared.


Ver 5 (4)

ANNEX 01

A. PROVISIONS FOR DETERMINING THE COST OF TRANSPORTATION

1. In statements to be made in full or partial shipments and where the amount of

freight for each commodity is not particularized in the transport document or

commercial invoice, the value of freight should be calculated according to the

following:

a) When you have the information of the actual weights of individual commodities,

freight will be calculated in proportion to the weight stated or grinding of each

series relative to the value of the total freight:

Freight of each serie= Total freight (*) x Weight of each serie (**)

Total weight(*)

(*) The total freight and total weight of the series containing on the same shipping

document.

(**) The weight of each series will not be determined by reference to the FOB value.


Ver 5 (5)

b) When information mentioned in point a) is missing, the freight will be calculated

on a proportional basis of the total FOB value.

Transmission of the DAM:

Code 1 - No-apportion.

Code 2 - Type of apportion according to the FOB.

Code 3 - Type of apportion according to weight.

2. In the case of partial deliveries, the impact could be presented as provided in the

preceding paragraph can not be remedied by the user in a previous dispatch.

Rules to apportion the freight between a DUA Series:1. - Depending on the weight of each Series, if actual weights are known;2. - Otherwise based on the FOB value, not the weight (fictional)

of each series, so with no variation on the weight, DAM dont have to be remake (verify SW)

During the dispatch it is not required to submit insurance policy (INTA-PE.01.10a V5, Annex 01, Paragraph B, 2)

But for archiving documents, during the next 5 years, you should get the insurance policy or application. At least formally requested proof that the supplier.

Invoice in case of commercial invoice in

CIF or CIP

Declared Value Insurance as:

Net premium + Surcharges (for contingencies as war, strikes, etc)

Legal basis: Proc. INTA-PE.01.10a V5, Annex 01, Numeral B,3

Not part of the customs value:

Emission right and taxes (IVA)

Legal basis: Proc. INTA-PE.01.10a V5, Annex 01, Numeral B,4

Insurance Value to declare

Sworn declaration of insurance signed by the importer

Proc. INTA-PE.01.10a V5, Annex 01, B, 8

Name and address of the insurance company, the floating policy number

and effective;

That the goods presented to customs enjoys insurance coverage.

Insurance premium, base rate and additional risk surcharges (additional

fees).

Percentage of Over insurance.

Minimum premium.

Maximum amount covered by insurance.

Also indicate that the importer has communicated promptly to the

insurance company in respect of the goods presented to customs.

In cases of goods insured by foreign insurance companies, where there is

no policy or application at the time of release, the importer can present a

sworn declaration, but also once a year they must submit a copy of the

insurance policy to IFGRA, indicating the statements that covered that

policy.

Requirements of the commercial

invoice

Commercial

Invoice

Requirements:

Art. 5 D.S. N 186-99-EF

Requirements:

Numeral VII,A,13

INTA-PG.01 V4

R.S.A. N 245-2006-SUNAT-A

Requirements:

Art. 3 Resolution N 1112 CAN

Aprove new DAV

Recomendations:

-Due even with the DSI

-No commercial cases: Invoice only

for customs purposes

-Recommended: Origin of the goods.

- It must show discounts (amount and

reason)

-It may require translation or

explanatory catalogs and codes

- It must show INCOTERM used

Correction of missing data:

-Description of goods.: in Format B of the DAM

-Other information required by INTA-PG.01: in box

7.37 (Complementary information) of Format A

of the DAM

Does not apply the First Valuation Method when

Commercial Invoice does not meet the formal

requirements:

Numeral VII,A,2 del proc. INTA-PEG.01.10a V5

Invoice Requirements in the National Regulation: DS N 186-99-EF (1)

Article 5.- For applying this valuation method should be noted that theprice in the COMMERCIAL INVOICE must:

a) Correspond to the price actually paid or payable directly to the seller.

b) Be contained in the original commercial invoice without smudges,

erasures or samples of any alteration. It can be translate into spanish

when the customs authority requests it.

c) Contain the number assigned by the supplier.

d) Include the date and place of issue.

e) Indicate name and/or business name and address of the seller and

buyer.

f) Contain the quantity and measurement used.

Invoice Requirements in the National Regulation: DS N 186-99-EF (2)

g) Contain the name and description of the main characteristics of the goods. The

information is not entered in the commercial invoice must be complemented on

copy B of the DAM, which is a sworn statement.

h) Include the Unit Price and Total, indicating the agreed Incoterms.

i) Include the Origin of the goods, their corresponding transaction currency.

j) Contain Form and payment terms, and any other circumstance that affects the

price paid or payable (discounts, commissions, interest, etc..).

When billing is done by code, the importer must provide the proper decoding

catalogs.

Invoice Requirements in the new Import Procedure INTA-PG.01 v4 RSA 241-2006-SUNAT-A pub. 12.05.2006 (1)

Numeral VII,A,13:

A release is presented by certified photocopy of the invoice or equivalent document

containing the following minimum information:

- Name and address of the sender and legal address;

- Order number, place and date of their preparation;

- Name and of the importer and his address;

- Brand, other identifying marks, numbers, gross weight class and the packages;

- Detailed description of the goods, stating: serial number, code, label, model, unit

of measurement, technical characteristics, status of the goods (new or used),

year of manufacture or other signs of identification if the have

- Origin of goods, defined as the country in which they are produced;

- Unit FOB value of the goods, according to the form of marketing home market,

either by measurement, weight, quantity or other form;

- National HS Code;

- Number and date of purchase order; and

- Number and date of the irrevocable letter of credit to be used in the

transaction , if any.

If the invoice or equivalent document does not consign all this data, or they

are not required for the tariff classification of the goods, such information

must be specified in Section 7.37 (ADDITIONAL INFORMATION) of the

specimens A and A1 of the DAM, with except for the detailed description of

the goods, which must be transmitted in copy B and B1 of the DAM. In

cases where it is not mandatory to submit the copy B of the DAM, such data

will be verified by the customs specialist in the electronic transmission of

information copy B, through the portal of SUNAT

Modify by : R.S.A. N 341 publish on 05.07.2006

Invoice Requirements in the new Import Procedure INTA-PG.01 v4 RSA 241-2006-SUNAT-A pub. 12.05.2006 (2)

Currently there is no procedure for "clarification of Invoice". Articles thattouched this topic in the previous RLGA (DS 121-96-EF) have not been

included in the new RLGA (DS 011-2005-EF).

The clarification is usually a letter issued by the foreign supplier. A sworndeclaration by the importer is not accepted because he did not issue the

invoice.

The explanations must meet the same formalities as the commercialinvoice.

Clarifying commercial invoice is not automatic acceptance, it is subject toevaluation by the customs authority.

Invoice Clarification

Currently is regulated by Circular published CIR-005-2004/SUNAT/A 20.03.2004, then transferred to Valuation procedure:

"4.1 For the purposes of transaction value method is not acceptable invoice from the freight forwarder, unless the importer demonstrates that the document reflects

the transaction that supports the sale for export to Peru".

Accepted in the case large companies of agents or consolidators that indicate the true invoice supplier and seller, must be an accurate transcription of the

description, quantity and value. It wins in operation: a single format with a single

supplier B, instead of hundreds.

Not accepted if they hide consolidators invoices to sell and presented as "sellers of goods". Reasonable Doubt If they can not prove really credit the price paid or

payable.

Invoices issued by Forwarders and Purchasing agents

Procedure INTA-PE.01.10A V5:

Numeral VII,A.2:

a) All imports of simplified clearance, must have commercial invoice

unless that the nature of the operation indicates that there is no obligation.

Dispatchers are required to transmit the statement Teledespacho and

commercial invoice data.

The sworn declaration of the value according to annex 03 is required for

shipments not subject to submission of invoice and, in other cases in

addition to the invoice if there is linkage, payment of royalties and others.

An exception to this provision to release goods qualifying and samples of

no commercial value that indicates the specific procedure of samples.

Obligation to submit invoice in Simplified Shipments

Procedure INTA-PE.01.10A V5:

Numeral VII,A.2:

14. Article 5 of the Regulation of the Valuation Agreement of the WTO, conditions in

the application of the transaction value method that commercial invoice meets

certain requirements. Consequently, if from the evaluation, the commercial invoice

does not meet the requirements, does not apply the method of the transaction

value, corresponding apply the following methods provided in the Agreement.

The article referenced in the previous paragraph, states that the commercial

invoice may be translated into Spanish when requested by the customs authority.

As such, if the customs authority requires the translation and the importer does not

satisfy the requirement of the authority, will not be applicable on the transaction

value method.

Inapplicability of 1 Valution Method when the invoice does

not meet formal requirements

DISCOUNTS

In the OMC value

Requirements for acceptance:

Must be detailed on the Invoice, indicating

the amount and the reason. Otherwise, it

must be detailed in the Purchase- International

Sales (easy way).

If not detailed, it must be prove the payment

of the net price, as Reasonable doubt (the

hard way).

Regulated by:

-Art. 6 DS 186-99-EF

-Art. 9 Resolution 846 CAN

Not accepted:

- Retroactive Discounts

- Quantity Discounts on the entire

amount that is imported to Peru

- Discounts given after shipmentRTF 2007-A-12385 pub. 10.01.2008

Compulsory Enforcement Case

Art 6,b of Valuation Regulation DS 186-99-EF, before to their amendment

by Art 2 of DS 098-2002-EF, reaches

beyond Art 1 of the agreement. The

accreditation of the discount was only

the Invoice. Then extended to the

Transaction Agreement.

DISCOUNTS

In the OMC value, all discounts should be accepted, except

Retroactive Discounts and others

However formalities must meet:

Must be detailed on the Invoice, indicating "amount" and

"concept" (Art 9.1, v of Resolution 846 CAN)

If it is not in the Invoice, must appear in the

"Agreement of Purchase and Sale"

Discounts on the National Regulation: DS N 186-99-EF

Article 6. - If the price actually paid or payable considers DISCOUNT

PRICE OR DISCOUNT granted by the seller, this will be acceptable if:

a) Is related to the goods being valued.

b) Are distinguishable from the price of the commodity, indicated in the

commercial invoice, or entered in the written settlement agreement which

copy must be presented in import clearance.

c) Do not treat retroactive discounts.

d) are not considered in direct payments.

e) All of the discount goods being imported into Peru, consigned to the

same importer.

Discounts in the Andean Regulation of Valuation: Resolution N 846 CAN (1)

Article 9. Discounts or Price reductions.

1. Discounts or reductions by the seller of the imported goods will be

accepted for the determination of the customs value, because the total

actual payments from buyer to seller form the basis of the transaction value

method. The price actually paid or payable which is obtained after applying

such discounts or reductions, will be accepted provided that:

i. The discount is related to the goods being valued.

ii. The discount has been provided prior to shipment of the goods, as part

of the negotiations agreed between seller and buyer.

iii. It is not a retroactive discount granted by imported goods prior to that; at

which it is applying the reduction or discount, independent transactions

corresponding to that of the goods being valued.


iv. The buyer discount is really benefiting, it means that they meet the

budget that gave rise to it.

v. On the commercial invoice and / or sales contract, is distinguished

from the price of the goods and identifying the concept and the price

reduction amount.

vi. Total traded goods have been sold for export to the Community

Customs Territory purchased by the same person.

Failure to meet any of these conditions, the discounts given by the seller

will be rejected by the customs authorities for the purpose of determining

the customs value of imported goods. In such cases these discounts

should be considered as part of the price paid or payable for calculating

the customs value.


2. Discounts for cash payment are acceptable, even if at the time of

valuation full payment has not been made yet. In the case of a price paid or

payable, the amount the importer will pay for the goods, shall be accepted

as the basis for valuation.

3. For quantity discounts, will take into account the total amount negotiated

to be issued in a given period, and the case of partial deliveries.

4. No discounts will be accepted retroactively, because the discount

amount represents an amount that has been already paid to the seller, and

therefore it is part of the price actually paid, it means it is part of the total

payment for the imported goods that has been or is to be made to the seller

and therefore it is part of the customs value.


5. The transaction value may not be rejected by the mere fact that the

declared value of the goods is less than the current market prices of

identical or similar goods. A price below the current market price is

acceptable, provided that the declared value corresponds to the price

actually paid or payable, as stated in the previous article.

6. The price resulting from practices of "dumping", subsidies or export

premiums, may be accepted for the purpose of valuation, if the buyer

actually paid or will be paid to the seller and they meet other

requirements outlined in the Article 5 of this Regulation. To combat these

practices use the rules that exist on this matter, as provided in Article 23

of Decision 571.

Specials Cases

The Importer can declare a provisional customs value when the

price actually paid or payable or the information to assess depends

of factors that will materialize after import, example: import tax

software, submitted on magnetic media or via the Internet, royalty

payments, commissions, benefits, reversals, links and others.

INTA-V5 PE.01.10a Procedure, section VII, A1, f)

Presents Sworn declaration of provisional value and

Guarantee taxes and duties

Declare code 2 in box 5.6 of format B of the DAM

When the value is definitive: Comunicates to SUNAT within five days and

generates duties and taxes.

If this procedure does not apply: it is considered incorrect declaration value and

duties and fines are considered ( fine for double of the unpaid duties).

Provisional Value

External Succesive Sales

ExternalPeru

Peru

CI 1

Supplierr 1

CI 2

Supplier 2

- According to Advisory Opinion 14.1 Only transactions that involves an "international

transfer of goods" should be considered.

For this reason, the DAM is declared as Supplier to "Supplier 1" and the CI 1" (Export)

-According to Article 1, j) Valuation of National Regulation - DS 186-99-EF should consider

the value of the last sale (whether higher or lower).

-By Teledespecho data of both commercial invoices must be send and present both to

dispatch.

La 2 Venta no paga IGV de acuerdo

A 1 Disposicin Transitoria, inciso a)

Del DS 130-2005-EF pub.07.10.2005

1 Buyer 2 Buyer

Foreign

Seller

Urgent Shipments: Reasonable Doubt is generate in the second delivery ofdocuments, unless that in the first deliveryt all documents were complete.

(Numeral VII, A.2, 2, g PE.01.10a INTA-V5, as amended by RSA 244-2008 SUNAT-A pub. 07.05.2008).Before the entry into force of this treatment SADA also gave advance shipments.

Cases in which no depreciation is charged.-

a) Transfer of goods of special tax zones to common zones (PECO, Ceticos);

b) Transfer of imported goods with free or exoneration of duties and taxes(diplomatics, education, etc);

c) Goods that came from admission or temporal regime or special customsdestinations (Art. 28 DS 186-99-EF).

Used or damaged goods.- In the last resource, you can depreciate up to50%. Does not apply to used vehicles. (Art. 32 DS 186-99-EF)

Valuation of Used Vehicles admitted by CETICOS

Not applicable Transaction Value Method. Usually you reach thelast resource method.

Price is part of Catalogs (RedBook for Japan, NOTHING to USA)in condition "average"

It does add cost helm exchange, repair, change color or use insuccessive sale.

References can be used with different country of origin orequipment, making necessary additions or deductions.

Import of Supports with Software

DS-EF 128-99 of 31.07.1999: joins national legislation, paragraph 2) DECISION N 4.1 Customs rating Geneva Committee on Valuation of Carrier Media to "SOFTWARE" for Data Processing Equipment,

Procedure PE.01.14 INTA-approved RSA Version 2 546-2003/SUNAT/A posted on 10/12/2003

The SW does not "sell", only granted a "license to use", therefore, no one pays a price but ROYALTIES (2nd Income Category in accordance with Act Income Tax).

The hardware is only a temporary vehicle for the transfer of the Software (intangible).

Your normal taxation is not to Tariffs, but the Income Tax.

The national importer must withhold income tax on behalf of the beneficiary is not domiciled, and make payment to SUNAT.

DIGITAL PRODUCT

Import of Supports with Software

Software

Non-taxable

Taxable

-Commonly used on any PC

-Box 5.17 Format B: 1

-Invoice: value of physical elements must

disaggregating

-Only declaring the value of physical elements:

CD, tape, diskette, manuals, keys, etc..

-Software linked to imported goods:Program that is necessary for an imported computer,

machine, indutrial installation (turnkey) or analogous

can perform a particular operation or function. They

can enter to the country by any way, even telephone

(internet, e-mail, etc.) or satellite.

- Entertainment software (videogames);

- Educational software (multimedia encyclopedas)

-Box 5.17 Format B: 2

-It states the sum of the value of tangibles and

intangibles.

Goods sensitive to fraud in valuation

Regulated by articles 5 to 9 of DS 098-2002-EF.

Initial list of 65 SPN increased by 36 SPN by DS 53-2005-EF publish on 04.05.2005. These are goods that came in low prices and in which are domestic production.

Reasonable doubt can be generated based on average export prices obtained from quotations, publications, price studies and others.

The sustentation shoud be done through price lists, quotations and export declaration legalized in origin. This was modify by DS 009-2004EF and now can support as any other reasonable doubt: crediting the price paid or payable.

When it is discarded, the 1 Method could pass to the 6 Method, action that has been questioned in recent decisions of the Tax Court, since the agreement establishes an order in the media application.

In practice they have been working as a Normal Reasaonable Doubt.

FREQUENTLY IMPORTERS

Preferential treatment on

Customs Valuation

(facilitation measure)

Requiriments:

D.S. 193-2005-EF pub. 31.12.2005

List of Frequently importers:1 List: R.S.A. 237-2006-SUNAT-A pub. 28.05.2006 (233 companies)

2 List: R.S.A. 132-2008-SUNAT-A pub. 19.03.2008 (230 companies),

expanded with RSA 328-2008-SUNAT-A pub. 08.07.2008 (29 more companies)

- During the dispatch the value is not

verified (it does not exist reasonable doubt),

Except if there is no sale.

- Verification of the valuecan be done in a posterior fiscalization.

-High turnover in import and export.

-High taxation.

-No outstanding debts

-Known address

-Not breaking -up

Amending by Art. 66 of the TUO of the LGA:

Article 66.Be considered as temporary export the replacement or repair of goods,

that have been declared and nationalized, become deficients or does not

correspond to the importer request, only if the export is completed within

12 (twelve) months counted of the numbering of the import declaration and

previous presentation of supporting documentation.

In case of nationalized goods tha thave been object of physical

examiniation, which commercial guarantee does not required return, the

owner or consignee may request destruction under their cost and risk in

order to be replaced with an identical or similar product, according to the

provisions established by SUNAT.

Law N 29176 Customs Simplification Law, pub. 03.02.2008Errata pub. 09.01.2008

Article 3: Destruction of goods: The owner or consignee request to the Customs Administration within

10 days prior to such action.

Destruction by a register company for DIGESA according to Law27314 or byIPEN, in the presence of Public notary or Peace Judge.

The customs administration may order the presence of an officer. Subsequently, the owner or consignee request the release of the goods

in substitution.

D.S. N047-2008-EF: Law Regulation N 29176 (Customs

Simplification Law), pub. 01.04.2008

Book of Reference values

DS 186-99-EF

Art. 26: Importers choice:

Scope:

Simplified imports: DSI, DSM, Baggage and Household goods

-Value methods of the WTO

Agreement; or

- Book of values

- Approved by RSA 177-2008-SUNAT-A

pub. 09.04.2008

- Published and updated in Internet portal

Annex 2:

Instructions

1st: if the declared price is lower by more than 10% of the value of

the book: the last applies.

2nd: cases without references in the book or high quality: internet

references apply.

3rd: Used goods: up to 50% depreciation in value of the book.

If you know the year of production: 10% depreciation per year.

4th: damaged goods, with functioning or normal use: value

depends on the state in which it is

Differences between the WTO Customs Valuation and the valuation of goods object of Customs Offense

WTO CUSTOMS VALUATION

-Scope: tax

-Objective: determine the customs value

(tariff tax based on ad-valorem)

-Legal basis: WTO Value Agreement,

Subregional Regulations (CAN),

National regulations and procedures.

- Within obligation birth of the customs tax

and the determination of the tax debt

(dispatch).

-The importer auto-determining and the

customs authority verifies.

- Six Methods of Valuation.

CUSTOMS OFFENSE VALUATION

-Scope: Criminal or Administrative

- Objective: Assessment of goods in customs

Offenses or administrative violation.

-Legal basis: Law 28008, DS 121-2003-EF

- In operations, control actions , but also in

customs clearance.

- Value determined by Customs authority.

- Four rules of Valuation.

WTO

Customs

Valuation

Determination of Customs

Value in formal imports

Cases that alleged

Customs offenses

DAM

There is

prejudice

With DAM

- Without

DAM

Specials Rules of

Valuation DS 121-2003-EF

(It is not WTO Value)

- Fraud

Customs Revenue

Art 10 DS 121-2003-EF: dispatch

stops and verify

-Smuggling

-Receptation

-Traffic of prohibited

and restricted

merchandise

Verify according of Rules

Art 6 DS 121-2003-EF

With DAM It should apply the sam

treatment of Art 6 del

DS 10 DS 121-

2003-EF

Goods object of Customs

Offense

Deadline to valuate:

-With people arrested:

24 h, or 3 business days

-No person arrested: 3 days

Art 14 LDA, Art 5 RLDA

Taxable date:

- When the crime or infraction was found

- When it was found (date of seizure act)

- Revenue fraud.: date of numbering of the DAM


Tax base:

-Export.: FOB

-Import.: CIF


Valuation Rules on entering goods.:

- Highest value of identical goods or

similar in SIVEP

- Minimum prices

- Highest value in retail sale

- Double bill: the highest

Art 6,a RLDA

- Freight:

ussual rates

or 10% over

FOB value

- Insurance:

chart

Art 6,a RLDA

-Valuation Rules on entering

goods.:

- Highest value of identical

goods or similar export in

SIGAD

- Highest value of national

or nationalized goods in

domestic market

Art 6,b RLDA

The Declaration of Customs Value

and Value Related Offenses

DAM

Andean Declaration

Value

ADV

+

In Import shipments for consumption,

Temporary Import and Temporary Admission:

-Format A

-Format B

(Declaration

Customs Value)

-Format C

Provided when format B is provided

Regulated by Decision 378 of CAN and RIN.

N 000827-2002-ADUANAS/ADT

published on 02/05/2002

Importers sign

Art. VII,A,13,g) of procedure INTA-PG.01 v4

R.S.A. N 241-2006-SUNAT-A pub. 12.05.2006

ADV must be provided when

format B of DAM is provided

Import

DAM

Format B

Declaration

Customs

Value

Signed by:

-Legal representative of the company

(appears on the RUC)

- Another person credited with

registered power in Public Registry.

Persons authorized to sign the Format B of the DAM

Who should

order the

corrections in

Format B?

Same person that sign Format

B: IMPORTER

Se pone en conocimiento de los operadores de comercio exterior, que la SUNAT no registra datos ni firmas de los representantes legales, apoderados u otros trabajadores de las empresas importadoras, autorizados a suscribir la Declaracin del Valor o Ejemplar B de la DUA. En este sentido, la acreditacin de las personas autorizadas debe efectuarla el importador ante el Agente de Aduana.Antes de la destinacin aduanera, el Agente de Aduana en su condicin de auxiliar de la funcin pblica est obligado a verificar que la persona que suscribe la Declaracin del Valor o Ejemplar B de la DUA, efectivamente cuenta con la autorizacin para ello, en cumplimiento de lo dispuesto en el inciso C) del Rubro IV DESCRIPCIN del Instructivo de trabajo de la Declaracin nica de Aduanas (DUA), INTA-IT.00.04, que establece que la Declaracin del Valor en Aduana debe ser formulada por el importador, cuando es una persona natural y, por el representante legal debidamente autorizado, cuando es una persona jurdica.

Intendencia Nacional de Tcnica Aduanera

Callao, 19 de octubre de 2004

Notice from refers to the signatory in Format B

1 Identificacin Importador

3 Proveedor

4 Transaccin

2 RegAduana

5 Descripcin de la Mercanca

6 Intermediario entre Comprador y Vendedor

7 Condiciones de la Transaccin

8 Determinacin del valor

Declarante

DAM(B)

Space for (02)Items

Qualitative Section20 questions. ItAnswers Yes (1) orNO (2)

QuantitativeSection.CalculationOf the value Identification and

Importer signature

Nature,

IncludesCommercialInvoice,Incoterm

BASIS OF CALCULATION

-Net price according of commercial

invoice

-Indirect payments

- Retroactive discounts

-Others discounts

- Transportation and other expenses in origin.

Others

Section 8: Determination of Customs Value

ADDITIONS (FITS ART. 8 AGREEMENT)

-Commisions and brokerages

-Packing and Packaging

-Goods and Services

-Royalties

-Reversals

TRANSPORT COSTS

-International

- Discharged, etc

INSURANCE COSTS

DEDUCTIONS

-Customs duties and others

-Transport after import clearance

-Interests

-Armed, installation, technical assistance

-Others

( + )

( + )

( + )

( - )

1 IDENTIFIC

ACIN

1.1 Importador 1.2 Cod. y Documento

Identificacin

1.3 Nivel

Comercial

3.2

Condicin

3 PROVE

EDOR

3.1 Nombre o Razn Social Cdigo

3.3 Direccin 3.4

Ciudad

3.5 Pas 3.6 Telfono

3.7 Fax 3.8

Pgina

Web

3.9 Email

4 TRANSAC

CIN

4.1

Naturaleza

4.2 Forma de

Envo

FIELDS OF FORMAT B THAT ARE SANCTIONABLE

5 DESC

MERC

5.1 N

Item/Total

5.2 N

Factura

Comercial

5.3 Fecha

Factura

5.4 Incoterm Ciudad 5.5

Co

d.

Mo

n.

5.6

Tipo de

Valor

Cdi

go

5.7

Pa

s

Ori

gen

5.8 Pas

Embar

5.9 FOB Unitario

US$

5.10

Ajuste

Unitario

US$

5.11 Cantidad Unidad

Comercial

Unidad

5.12 Nombre Comercial

5.13 Marca Comercial 5.14 Modelo 5.15 Ao/Aro 5.16 Estado 5.17

Identif

icador

5.18 I.V.

5.19 Caractersticas, Tipo / Clase, Variedad / Uso o aplicacin, Presentacin / Material o composicin

1.

2.

3.

4.

5.20 Observaciones

Description of Goods

Incorrect or incomplete goods declaration(Arts 103,d,3 y 103,e,1 TUO LGA)

Value Trade mark; Model, Serial number, in cases established by SUNAT. Minimum descriptions established by SUNAT or relevant Sector; State of the good; Commercial quantity; Quality; Origin, Country of purchase or shipment Conditions of the transaction; or Other data that affect the determination of taxes.

When the information does not have accordance with documents presented inthe dispatch, the fine applies to the customs brokerage. Otherwise, to theimporter.

Incorrect ir incomplete declaration:

Incorrect or incomplete declaration of goods(Arts 103,d,3 y 103,e,1 TUO LGA)

Incorrect or incomplete

Declaration of Goods

With impact Without impact

Produce directly taxes or antidumping

Rights or Compensatories unpaid

Related with the determination of a

High customs value

Fine = 2 times what was unpaid(does not matter how many goods are incorrectly declared)

Fine = 0.10 UIT, per each TYPE of

Merchandise, until 1.5 UIT per Declaration.(No matter how may attributes are incorrects,

But how many types of goods are incorrect declared)

Who is the

Offender?

Customs brokerage: when

clearance documents are correct

and transcription is bad.

Owner or consignee: when

documents of the dispatch are bad

5.12 Product name

It indicates the name which is commonly known to the merchandise.

Example: potato chips, gum, socks, bond paper, engine, wine, color TV, sodium bisulfite,

acrylic acid, etc..

5.13 Product Trademark

It indicates the product brand, which is any sign capable of distinguishing goods on the

market. The brand is the name given by the manufacturer, seller or importer of the product

to distinguish the products of another.

The brand name of the product to file for this item may correspond to:

a) The name of each manufacturer gives its goods or

b) The name of the seller (exporter) gives aa for him products manufactured by other

companies, meeting quality standards, certification and technical specifications required by

this seller

R.S.A. N 351-2007-SUNAT-A pub. 20.06.2007

Modify the name and indications of the boxes 5.12 and 5.13

Format B of the DAM - Instructions INTA-IT.00.04

c) The designation granted by the importer to the products manufactured

commissioned by him, compliance with standards of quality, certification and

technical specifications required by the importer.

d) The manufacturers name, in case it is exists a trademark or

e) The name of the publisher on the importation of books, magazines and

publications.

R.S.A. N 351-2007-SUNAT-A pub. 20.06.2007

Modify the name and indications of the boxes 5.12 and 5.13 Format

B of the DAM - Instructions INTA-IT.00.04

Details on the model given by INTA Trades

Response to Consultation (1)

"... It should be noted that the Working Instructions INTA-IT.00.04"

Customs Declaration of Goods (DAM) "is in force since 05.AGO.2000, not

having been modified to declare how a commodity model 5.14 box of copy

B of the DAM, which the letter says: "it indicates the name given to the

goods according to their specific characteristics, can be represented by a

code."

According to what is stated in the preceding paragraph, put your

knowledge to the reference in section 5.14 model seeks to identify one (s)

merchandise (s) that has certain characteristics, to distinguish it from the

other (s) has not (n) necessarily the same characteristics and can be

displayed on the product for a numeric or alphanumeric code, which need

not be preceded by the word "model" or "model". Also, remember that the

model does not correspond to the product series, which is unique for each

individual product, and the model name or code to identify the products of

the same characteristics. "

Details on the model given by INTA Trades

Response to Consultation (2)

"... In respect, the Product model to be declared in box 5.14 of copy B of the DAM

is the name or code represented by numeric or alphanumeric characters (letters

and numbers) which identify a product, making than others.

If the product presentation referred to a part of the model and this does not allow

the product to fully identify, consider this code as a model to identify fully complete

the goods.

Example:

The code-SR20001ZZ LS4208 scanner identifies a multi-interface white, 1-D.

The LS4208-SR20007ZC code identifies a check point scanner EAS twilight black

multi-interface

In this case the model is not only the code LS4208 every time it completely fails to

identify the goods, so the model should correspond to the full code.

It also notes that the model does not correspond to the product series, which is

unique for each individual product, and the model name or code to identify the

products of the same characteristics. "

Large corporations do not currently manufacture all components of the goods they

sell, but many of them charge specialized manufacturers.

In these cases there are three ways to identify the brand of the product:

- Commercial Invoice;

- The packaging (boxes or bags) with sold or supplied to consumers, and

- The brand which is printed on the merchandise physically.

Therefore, in the case of importers of wellknown brand, the importer must declare

the brand under which the goods are going to market, even if it has been produced

by another company, taking the Format B a sworn declaration to prove this situation.

We propose the following hierarchy of sources of information:

1 priority: the mark entered in the Invoice;

2nd priority: Mark displayed on the packaging or boxes with which to sell or supply

to consumers;

3rd priority: the mark displayed on the goods if the importer did not go to market with

their brand, and is detailed in the invoice or packing.

Label to be declared in the import of companies with wellknown brands

Cases in which the label and model are not physically in the goods,

but in the commercial invoice these data are indicated..

The invoice issued by the manufacturer or the seller, determines the label

and model, even if they are not physically on the goods, because even

could be placed after the import and before marketing. Therefore should

not be considered as goods without label or model, and not apply any

sanction.

Goods with two brands

In some imports the manufacturer's name is a registered trademark, but

also the specific product has a different brand or special name. This occurs

frequently in the branded drugs, in which the name of the manufacturing

laboratory is a highly recognized brand and the name of the medicinal

product is also registered as such. It is known that INTA has recommended

some laboratories to declare in box Brand name of the drug and the

manufacturer's name is declared in the description field general. Are asked

to formalize this statement has not been adequately disseminated.

Terms of the Transaction (Glossary)

Circumstances of a transaction that produced the entry or exit of goods from thecountry. Includes the following:

Identification of the importer, exporter or owner or consignee of the goods (Format A); Commercial level of the importer (Box 1.3 Formato B); Identification of the supplier or destinatary (Format B); Nature of the transaction (Box 4.1 Format B); Identification of the intermedary of the transaction (Section 6 Format B); Number and date of the Commercial Invoice (Format A y B); Incoterm (delivery terms )(Box 5.4 Format B); Transport document (Format A); Data request under Terms of the Transaction on Customs Declaration formats

(Vinculation, Royalties, etc.) (Section 7 Format B);

It is a limited and specific relationship. If other data from Format A or B are

incorrect and do not fit into a definition of infraction, it must not be punished.

Mandatory Minimum Descriptions

CIRCULAR OBJETO FECHA

INTA-IT.01.11 Descripciones mnimas de textiles y sus Manufacturas 12.03.2006

INTA-CR.21.2002/SUNAT/A Descripciones Mnimas de "cierres y sus partes" 14.03.2002

INTA-CR.38.2002/SUNAT/A Descripciones Mnimas de Lentes, Monturas y Gafas. 01.06.2002

INTA-CR.47.2002/SUNAT/A Descripciones Mnimas de lminas, hojas, placas y tiras de

plstico

04.07.2002

INTA-CR.74.2002/SUNAT/A Descripciones mnimas de neumticos 01.11.2002

INTA-CR.01.2004/SUNAT/A Importacin definitiva de vehculos nuevos y usados -

Descripciones mnimas de la Declaracin Unica de Aduanas

(DUA)

27.01.2004

INTA-CR.16.2004/SUNAT/A Descripciones mnimas en las importaciones de pilas y

bateras de pilas.

26.12.2004

INTA-CR.17.2004/SUNAT/A Descripciones mnimas en las importaciones de anillos para

ojetes.

26.12.2004

INTA-CR.01.2005/SUNAT/A Descripciones mnimas en las importaciones de calzado 05.01.2005

INTA-CR.13.2005/SUNAT/A Descripciones Mnimas en las Importaciones de

computadoras, sus componentes y perifricos

06.07.2005

INTA-CR.20.2005/SUNAT/A Descripciones mnimas en las importaciones de bienes

relacionados con la reproduccin y el almacenamiento de

datos, audio y video 25.09.2005

THE ISSUE OF THE INCOTERM

Incoterm

Is punishable both

Errors in the acronym

As in the city

It shoud not be punish

For equivalent Incoterms:

-FCA or FOB

-CPT or CFR

-CIP or CIF

Invoices without Incoterm:

Examination of documents

Declared the most logical

Obvious errors in Incoterm:

Clarification letter by supplier

Invoices CFR, CIF, CPT, CIP,

DAP, DAT,DDP that do not

disaggregate

Freight and insurance: it is declared

The corresponding Incoterm, but it

Is working as CFR.

Andean Declaration of Value

DECISION 379 del 19.06.1995

Approves the Andean Declaration of Value (ADV)

RIN. N 000827-2002-ADUANAS/ADT, pub. 02/05/2002

Provisions for submission of the Andean Declaration of Customs Value

(ADV), according to Decision 379, and supersedes the Quality

Instructive Andean Declaration of Value".

Resolution 112, Published in the Official Gazette 1517 of 06.07.2007

Adoption of the Andean Declaration of Value

Validity (time limits):

1st stage: Presentation of the physical format of the ADV since 01.01.2008.

2nd stage: Electronic transmission of the ADV since 01.06.2009.

Resolution N 1137, Published in the Official Gazette 1571 of21.12.2007

Delays the effective date of the physical presentation of the ADV until 01.06.2009

(maximum date)

Replaced

By:

Declaracin Andina del Valor

N Formulario

Importador

Proveedor

Transaccin

Intermediacin

Requisitos

FOB Transp. Seguro Adiciones Deducciones V.T.

Descripcin Detallada y

Determinacin del Valor en Aduana

Declarante

Verification of the Customs Value:

Reasonable Doubt

The issue of import of goods tolow prices

Problem:importation

To low prices

Causes

1.- Fraud,Vinculation,No sale, etc.

2.- Dumping,Subsidies(unfair practices)

3.- EconomicsConditions, Productivity,competitiveness

Antdoto

Customs Valuation(SUNAT)

Damage to the

Nationalproduction?

Antidumping rightsOr compensatories(INDECOPI)

Safeguards(MEF,MINCETUR)

DS 53-2005-EF pub. 04.05.2005

REASONABLE DOUBT

It is a verification mechanism of the Declared

Value. If not answered suitably becomes a

causal to dismiss the First Valuation Method

Not in WTO Value Agreement,

But in the Decision 6.1. of the

Geneve Committee of Value,

adopted in 1994 to request for

Developing countries

It allows remove the goods, guaranteing the

portential taxes of the adjustment value (deposit

order, WTO guarantee), in a commercial bank,

without having to wait for the conclusion of the

process.

After the first evaluation, if decided to

discard

The 1 Method, before moving to the

2 or 3 Method, it must be perform

a consultation with the importer.

Exists two types:

-Special Reasonable doubt: Tacna, Puno, Ilo,

Mollendo

-Reasonable doubts: all other Customs.

Cases in which the commercial invoice is rejected(Discard 1 Valuation Method Transaction Value)

When no SALE:

- Gifts and free shipping

- Samples with no commercial value

- Goods for rent or leasing

- Guarantee

When exists VINCULATION between seller and buyer, which influences the price

When exists REASONABLE DOUBT when there is no answer or support.

Reasonable Doubt: Legal Basis

Legal Basis:- Decision 6.1 Value Committee Geneva- Art 17 Decision 571 of the Andean Community (before: Art 8 Decisin 378)- Art 11 DS 186-99-EF

Reasonable Doubt is verification mechanism of the declared value, which can be an additional causal than those established by the Agreement, to dismiss the transaction value Method and pass to the Secondary Methods.

Types of Reasonable Doubt: - Special Reasonable Doubt (the old Observed Value):

Customs Tacna, Puno, Ilo.- Reasonable Doubt

DECISION 6.1

CASES IN WHICH THE CUSTOMS ADMINISTRATIONS HAVE

REASONS TO DOUBT THE TRUTH OR ACCURACY OF THE

DECLARED VALUE */

The Committee on Customs Valuation

Reaffirming that the transaction value is the primary basis of valuation in

accordance with the Agreement on Implementation of Article VII of GATT

1994 (hereinafter called the "Agreement");

Recognizing that the customs administration may have to deal with cases

where there is reason to doubt the truth or accuracy of the information or

documents submitted by traders in support of a declared value;

Insisting that the action of the Customs Administration should not harm the

legitimate commercial interests of merchants;

Taking into account Article 17 of the Agreement, paragraph 6 of Annex III of

the Agreement and the relevant decisions of the Technical Committee on

Customs Valuation;

Decides the following:

1. When it is presented the declaration and the Customs Administration has

reasons to doubt on the truth or accuracy of the information or documents

submitted in support of this declaration, the Customs Administration may

ask to the importer to provide further explanation and documents or other

evidence, that the declared value represents the total amount actually paid

or payable for the imported goods, adjusted in accordance with the

provisions of Article 8.

If, after receiving the information, or lack of response, the customs

administration still has reasonable doubts about the veracity or accuracy of

the declared value , shall decided, taking into account the provisions of

Article 11, that the customs value of imported goods can not be determined

under the provisions of Article 1.

Before taking a final decision, the Customs Adminsitration

shall communicate to the importer, in writting if requested, the

reasons to doubt of the truth or accuracy of the information or

documents submitted and give a reasonable opportunity to

respond. Once final decision has been taken, the Customs

Administration shall communicate to the importer in writting,

indicated the reasons.

2. By implementing the Agreement is perfectly legitimate for a

Member to assist another Member on mutually agreed terms.

*/ The Customs Valuation Committee adopted this decision at

its 1st meeting of May 12, 1995.

AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL

AGREEMENT ON TARIFFS AND TRADE 1994

GENERAL INTRODUCTION

2. When customs value can not be determined under the provisons of Article

1, normally shall proceed consultations between Customs and the importer

to established a valuation basis under the provisions of Articles 2 or 3. this

might happen, for example, that the importer has information about the

customs value of identical or similar imported goods and the Customs

Admisnistration does not have in a direct way in the place of importation.

Also it is possible that the Customs Administration has information about

the customs value of identical or similar imported goods and the importer

does not know this information. The celebration of consultations between

the two sides will allow exchange information, subject to the limitations

imposed by trade secret, in order to determine an appropriate basis for

customs valuation.

Art. 14 DS 186-99-EF: consultation between Customs and the importer

To determine if it applies the Second or Third Valuation

Method, the Customs Authority may consult with the importer

that it lacks the information needed to apply the

aforementioned methods.

In case you have obtained more than one transaction value

of identical or similar goods, as appropriate, that meets all

the conditions, to determine the customs value shall apply

the transaction value lower

Art. 13 DS 186-99-EF: : requirements for applying Methods 2 o 3 (must be included in the reports or Value Adjustment Resolutions)

For the implementation of the Second and Third Method, Customs MUST

CHECK if the value taken as reference complies, respect to the goods

that are being valued, the following requirements:

a) If the comparison made, has the characteristics of identical or similaras the definitions contained in the Agreement..

b) If goods have been exported to Peru at the same time or failing at a

more approximate either before or after, should equal the previous

approach is preferred.

c) If it has been sold to the same level of trade, or they can be made the

adjustments outlined in Articles 2 and 3 of the WTO Valuation Agreement.

Art. 13 DS 186-99-EF: requirements for applying Methods 2 o 3 ...

The existence of a difference in the commercial level or quantity does not

necessarily imply an adjustment, this only applies when as a result of it, results in a

discrepancy in price or value. The adjustment shall be made on data, which show

that it is reasonable and accurate, otherwise it shall not adjust.

If the difference in the level of trade of the references does not affect the price,

these can be taken for comparison.

d) If you have been sold in substantially the same quantity, or in a different amount,

to the extent that such a difference has no influence on the pricing of goods.

e) If differences exist between costs and transport and insurance costs resulting

from difference in distances and modes of transport, the respective adjustment

could be made.

Reasonable doubt

DAM presents to Customs

ReasonableDoubt?

Notification to The importer

Remove goods?

PresentGuarantee

Importersresponse

Evaluation andResponse of

Customs

DeclaredValue rejected

AcceptedDeclared value

Transaction value discardOther method apply

NO

YES

YES

NO

DAM has a DECLAREDVALUE of the goods

One or Two days

5 days, extended to 10 days 05 das

Against this act, comes a Tax Claim as an option of

The importer

Consultation to the importer Art. 14 DS 186-99-EF

5 days

Reasonable doubt: summary of steps and time

NotificationGED: Objection ofThe declared value

Importersresponse

Reasonable doubt,Deposit order,L.C. Percepcin IVA

Importersresponse

Preliminary decision:Confirm Reasonable doubt.Notification in consultation Art. 14 DS 186-99-EF

Confirming reportReasonable doubt+ L.C.

1 or 2 days 10 days 5 daysEvaluation5 days

Yo can remove goods with a guarantee

Documents for a response of Reasonable Doubt

Documents prior to the transaction: Price lists. Quotations, Proforms, various communications about the price to be paid Contract of sale

Customs documents: Export declaration field in the export country, that indicates clearly the quantity, invoice

and prices.

Documents that shows payment: Letter of credit Bank transfer Bills of exchange

Documents after the transaction: Accounting records. Invoices of resale in domestic market (it can be previous imports, that shows that the

price indicated by Customs, you can not resell)

Name and address of the foreign supplier (sender list of prices), including phone,

fax, e-mail, website, etc.

Description of goods, including label, model, type, and other codes.

Merchandising unit.

Unit price of each product.

Delivery terms (Incoterm).

Period.

Method of payment.

Discounts granted (if applicable), specify.

Commissions (if applicable).

Signature of authorized person of the foreign supplier

Must have general character, even if they are directed to a particular client. It must

also contain all of the products of merchandising and not only the products of a

particular commercial invoice related to one import clearance, object of valuation.

MINIMUM INFORMATION TO INCLUDE IN A LIST OF EXPORT PRICES

(Annex 01 of INTA-PE.01.10