G/ADP/Q1/PER/33  
G/SCM/Q1/PER/33  
29 April 2021 
(21-3653) Page: 1/2 
Committee on Anti -Dumping Practices  
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
NOTIFICATION OF LAWS AND REGULATIONS UNDER  
ARTICLES 18.5 AND 32.6 OF THE AGREEMENTS  
REPLY TO QUESTION1 POSED BY THE UNITED STATES REGARDING  
THE NOTIFICATION OF PERU2 
The following communication, dated and received on 2 8 April 2021, is being circulated at the request 
of the delegation of Peru. 
 
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Peru thanks the United States for its questions with regard to Peru's notification  of Supreme Decree 
No. 136-2020-PCM, Supreme Decree amending Supreme Decree No.  006-2003-PCM, regulating the 
rules provided for in the Agreement on Implementation of Article VI of the General Agreement on 
Tariffs and Trade 1994, the Agreement on Subsidies and Countervailing Measures and the 
Agreement on Agriculture.  
Question  
Article 68.1 of the Supreme Decree states that an importer "may initiate administrative 
proceedings before the Commission to request the reimbursement of definitive 
anti-dumping or countervailing duties, where the payments have been undue or 
excessive ." P lease clarify the circumstances under which the Commission would 
reimburse an importer for antidumping or countervailing duties already paid by that 
importer . How would the Commission determine whether the duties paid were undue or 
excessive, and if such a determination was made, how would the Commission calculate 
the amount to reimburse?  To date, has the Commission ever acted on a request for 
reimbursement?  
Reply : 
According to article 68.1 of the Supreme Decree, an importer may initiate administrative proce edings 
before the Commission to request the reimbursement of definitive anti -dumping or countervailing 
duties, where the payments have been undue or excessive.  
On the one hand, the undue payment of anti -dumping or countervailing duties occurs when the 
Customs Administration (SUNAT) collects these duties on the importation of a product that does not 
correspond. In this case, the Commission assesses whether the imported product also meets the 
physical characteristics of the product affected by the duties. On the other hand, the excessive 
payment of anti -dumping or countervailing duties occurs when SUNAT collects duties higher than 
those originally established by the Commission. In this case, the Commission assesses whether there 
was indeed an incorrect collect ion of duties or whether SUNAT has readjusted the amount of the 
corresponding payment.  
If the Commission decides in favour of the applicant and orders the reimbursement of definitive 
anti-dumping or countervailing duties, where the payments have been undue  or excessive, the file 
 
1 G/ADP/Q1/PER/31 – G/SCM/Q1/PER/31.  
2 G/ADP/N/1/PER/2/Suppl.3 - G/SCM/N/1/PER/2/Suppl.3.  G/ADP/Q1/PER/33 • G/SCM/Q1/PER/33  
- 2 - 
  is sent to the Finance and Accounting Office of INDECOPI to calculate the amount of the 
reimbursement.  
Finally, it is important to mention that Supreme Decree Nº  136-2020-PCM introduced several 
modifications and mostly precisions to  Peru's antidumping and countervailing measures regulation 
approved by Supreme Decree Nº  006-2003-PCM. In that regard, the administrative procedure to 
request the reimbursement of definitive anti -dumping or countervailing duties is not a new provision 
under Peru's regulation. To illustrate, in the period 2016 -2020, sixty -four (64) reimbursements 
requests were declared in favour of the importers.  
 
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