WORLD TRADE
ORGANIZATIONG/VAL/N/1/PER/1
25 October 2001
(01-5231)
Committee on Customs Valuation Original:  Spanish
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
PERU
The following communication, dated 4 September 2001, has been received from the
Permanent Mission of Peru.
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The Permanent Mission of Peru to the World Trade Organization, pursuant to the provisions
of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
1994, as well as the last paragraph of Article 5 of the Agreement on Preshipment Inspection, has the
honour to notify Supreme Decree No. 157-2001-EF, dated 18 July 2001, attached hereto, whichclarifies and amends the provisions of the Regulation on offences and sanctions applicable to
surveillance companies.  The Regulation in question, in its amended version, shall henceforth apply to
inspection companies, in accordance with the provisions of the WTO Agreement on Customs
Valuation.
In this connection, I should be grateful if th e Secretariat of the World Trade Organization
would circulate this notification to Members.
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SUPREME DECREE No. 157-2001-EF
CLARIFYING AND AMENDING PROVISIONS OF THE REGULATION ON
OFFENCES AND  SANCTIONS APPLICABLE TO
SURVEILLANCE COMPANIES
The President of the Republic
CONSIDERING:
That Legislative Decree No. 659 and amending regulations thereto establish an import
surveillance regime under which importers and consignees must obtain a preshipment inspection
certificate issued by an enterprise authorized for that purpose;
That the regulation on offences and sanctions applicable to surveillance companies was
approved by Supreme Decree No. 005-96-EF;
That following Peru's adoption of the WTO Customs Valuation Agreement by means of
Legislative Resolution No. 26407, the above-mentioned companies, in their capacity as inspection
companies, must determine the "verified price" su bject to Article VII of the General Agreement on
Tariffs and Trade 1994 and to national regulations on the matter, and must issue the document entitled"inspection report", which shall replace the inspection certificate provided for in
Legislative Decree No. 659;
That the duties performed by the inspection companies shall be similar to those that they
previously performed as surveillance companies, and that the provisions of the Regulation approvedby Supreme Decree No. 005-96-EF shall therefore be applicable to them, subject to the clarifications
and amendments necessary to bring them into line with the existing statutory framework;
In exercise of the powers conferred by Article 118, paragraph 8, of the Political Constitution
of Peru,
DECREES:
Article 1 :  It is hereby made clear that the Regulation on offences and sanctions approved by
Supreme Decree No. 005-96-EF, hen ceforth the "Regulation", applic able to inspection companies in
accordance with the provisions of Article 13 of Supreme Decree No. 187-99-EF, where it refers to
surveillance companies and the inspection certificate, shall be understood to refer to inspectioncompanies and the inspection report, respectively.
Article 2 :  For the purposes of the provisions of Articles 1 and 2 of the Regulation, objective
responsibility shall be understood to refer to the administrative responsibility of the inspection
companies, while the subjective responsibility to be  established in advance by the judicial authority
shall be determined by the elements of guilt, negligence and fraud provided for in Articles 9 and 10.
Article 3 :  Subparagraphs (a), (b) and (c) of Article 3 of the Regulation shall be amended as
follows:
"(a) With regard to value:  where the verified price assigned by the inspection company is
more than 5 per cent lower than the value determined by the National Customs
Administration (ADUANAS), in accordance with the valuation rules contained in the
WTO Customs Valuation Agreement.G/VAL/N/1/PER/1
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This fact shall not be liable to sanction where the adjustment of value is effected in
the light of the information referred to in Article 5 of
Supreme Decree No. 187-99-EF, unless such information has been supplied to the
inspection company voluntarily.
(b) With regard to quantity:  where the inspection company records a quantity different
from that indicated in the corresponding final documents.Similarly, the determination by the inspection company of a quantity different from
that actually found in a sealed container shall be considered a punishable error.
(c) With regard to the tariff classification:  where the incorrect tariff classification of the
inspected goods gives rise to underpayment of charges or the non-application of
anti-dumping or countervailing duties."
Article 4 :  Article 5 of the Regulation shall be replaced by the following text:
"Article 5:  The following are defined as offences punishable by a fine:(a) Failure to provide information and docume ntation required by the inspection service
within ten (10) working days from receipt of the requirement notification.
(b) Failure to submit the monthly statistical re port within the first ten (10) working days
of the month following publication of the report.
(c) Reprinting of inspection reports with changes in the f.o.b. value originally assigned.(d) Failure to issue the inspection report with in three (3) working days of receipt of the
final documents.
(e) Failure to transmit by "teledespacho" [system for the electronic transmission of
customs documents for processing] the inspection report, information relating to the
issue of the report and any amendment to the said document, in accordance with the
instructions issued by the National Customs Administration.
The fact that information is transmitted and validated by the system shall not imply
its acceptance by the National Customs Administration, which shall apply the
corresponding sanctions if the information is subsequently found to be inconsistent.
(f) Failure to seal, where applicable, consignments transported in containers."Article 5 :  Article 6 of the Regulation shall be replaced by the following text:
"Article 6:  The offences referred to in the preceding article shall be punishable by a fine in
accordance with the following detail:
(a) For offences referred to in subparagraphs (a), (b) and (d), the fine shall be equivalent
to one fiscal unit subject to taxation ( unidad impositiva tributaria  - UIT),
plus 0.1 UIT for each working day of delay;
(b) for the offence referred to in subparagraph (c), the fine shall be equivalent to 1 UIT;G/VAL/N/1/PER/1
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(c) for the offence referred to in subparagraph (e), the fine shall be equivalent to 0.2 UIT;
(d) for the offence referred to in subparagraph (f), the fine shall be equivalent to
five (5) times the fees collected by the inspection company for the issue of the
corresponding inspection report."
Article 6 :  This Supreme Decree shall be endorsed by the Minister of the Economy and
Finance and shall enter into force as of the day following its publication.
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