WORLD TRADE  
ORGANIZATION  G/VAL/N/2/PER/1 
3 November 2010 
 
 (10-5815) 
Committee on Customs Valuation Original:   Spanish 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
 
Check-List of Issues
 
 
PERU 
   The following communication, dated 22 October 2010, is being circulated at the request of the delegation of Peru. 
 
_______________ 
 
 
1. Questions concerning Article 1: 
(a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
  Article 13.4 of Andean Community Resolution 846 specifies what constitutes 
membership of the "same family", a rule  that applies in Peru since it belongs 
to the Community. 
 
(ii) Is the fact of inter-company prices pr ima facie considered as grounds for 
regarding the respective prices as being influenced? 
   No, only those established by the Agreement. 
 
(iii) What is the provision for giving the communication of the 
afore-mentioned grounds in writing if the importer so requests?  
(Article 1.2(a)) 
  Supreme Decree No. 186-99-EF and amendments thereto, where there is 
reasonable doubt. 
 
(iv) How has Article 1.2(b) been implemented? 
   As set forth in the Agreement. 
 
(b) Price of lost or damaged goods: 
  Are there any special provisions or practical arrangements concerning the 
valuation of lost or damaged goods? 
 G/VAL/N/2/PER/1 
Page 2  
 
    Yes, Supreme Decree No. 009-2004-EF provides for a maximum depreciation of 
50 per cent in the case of used or damage d goods (except for used vehicles), when the 
customs value is determined using the fallback method. 
   Moreover, Peru is required to comply with Andean Community law, which includes 
Resolution 961 on Special Customs Valuation Cases and laying down special rules in 
the case of spoilt, damaged or deteriorated goods. 
 
2. How has the provision of Article 4 to allow the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented? 
 Andean Community Decision 571 on Customs Valuation of Imported Goods provides for 
reversal of the order of application of Article s 5 and 6, if the importer so requests and the 
customs administration so agrees. 
 
3. How has Article 5.2 been implemented? 
 Andean Community Decision 571 on Customs Valuation of Imported Goods provides for the 
application of Article 5.2 whether or not the importer so requests. 
 
4. How has Article 6.2 been implemented? 
 Provision has been made for its implemen tation in accordance with the Agreement. 
 5. Questions concerning Article 7: 
(a) What provisions have been made for ma king value determinations pursuant to 
Article 7? 
  At Community level, Resolution 961 on Special Customs Valuation Cases provides 
clarification for the purposes of applying the fallback method.  Peruvian legislation 
also provides clarification for the application of this method to imports of goods 
susceptible of fraud (see Supreme Decr ees Nos. 098-2002-EF and 009-2004-EF). 
 
(b) What is the provision for informing the importer of the customs value 
determined under Article 7? 
  The provisions are of a general nature as stipulated in domestic legislation (Supreme 
Decree No. 186-99-EF and amendments thereto) and apply to all cases in which value 
is determined by the customs administration. 
 
(c) Are the prohibitions found in Article 7.2 delineated? 
  Yes, at Community level in Articles 44 and 45 of Resolution 846 and at domestic 
level in Article 22 of Supreme Decree No. 186-99-EF. 
 
6. How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application, are ex-factor y prices also accepted? 
 Customs value consists of the f.o.b., freight  and insurance value, which includes the value 
actually paid or payable plus the adjustment s under Article 8 of the Agreement.  INCOTERM 
Ex-Work prices are accepted, but the duties are cal culated on a c.i.f. equivalent basis plus the 
Article 8 adjustments, where applicable.  G/VAL/N/2/PER/1 
 Page 3 
 
 
   
 At Community level, Article 6 of Decision 571 has incorporated the provisions of Article 8.2 
of the Agreement. 
 
7. Where is the rate of exchange published, as required by Article 9.1? 
 The exchange rate is published daily by the Banking and Insurance Supervisory Authority and 
can be viewed on the SUNAT/Aduanas web page ( http://www.sunat.gob.pe/ ). 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 As stipulated in the Agreement. 
 
9. Questions concerning Article 11: 
(a) What rights of appeal are open to the importer or any other person? 
  Matters relating to the determination of customs value are governed by general rules 
that apply to any tax-related decision by  the customs administration.  These rules 
provide for the filing of administrative claims and appeals;  the latter are heard by an 
independent administrative body (Fiscal Tr ibunal), pursuant to Article 11 of the 
Agreement.  Moreover, the administration's final decision may be challenged before a 
judicial authority by bringing an action under administrative law, also in accordance 
with Article 11. 
 
(b) How is he to be informed of his right to further appeal? 
  In addition to the highest ranking legislation establishing such a right, which is 
published in the Official Journal, the cust oms administration has adopted procedures 
to consolidate all aspects relating to the determination of customs value, which 
expressly provide for a right of appeal by  the importer.  These rules are publicly 
available on the National Customs web page ( http://www.sunat.gob.pe/ ). 
 
10. Provide information on the publication, as required by Article 12, of: 
(a) (i) the relevant national laws; 
   Published in the Official Journal ( http://www.elperuano.com.pe/ ). 
 
(ii) the regulations concerning the application of the Agreement; 
   Published in the Official Journal ( http://www.elperuano.com.pe/ ). 
 
(iii) the judicial decision and administrative rulings of general application 
relating to the Agreement; 
   Published in the Official Journal ( http://www.elperuano.com.pe/ ). 
 
(iv) general or specific laws being referred to in the rules of implementation 
or application. 
   Published in the Official Journal ( http://www.elperuano.com.pe/ ). 
 G/VAL/N/2/PER/1 
Page 4  
 
  (b) Is the publication of further rules antici pated?  Which topics would they cover? 
  Not for the time being. 
 
11. Questions concerning Article 13: 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the 
respective legislation? 
  Article 12 of the Valuation Regulations  approved by Supreme Decree No. 186-99-EF 
regulates this obligation. 
 
(b) Have additional explanations been laid down? 
  N o .  
 
12. Questions concerning Article 16: 
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined? 
  Yes, in the Valuation Regulations a pproved by Supreme Decree No. 186-99-EF. 
 
(b) Are there any further regulations concerning an above-mentioned request? 
  N o .  
 13. How have the Interpretative Notes of the Agreement been included? 
 The WTO Agreement on Customs Valuation, togeth er with its Interpretative Notes, has been 
approved by Legislative Resolution No. 26407 of the Democratic Constitutional Congress of 
Peru.  Furthermore, Andean Decision 378 of  1995 adopting the WTO Agreement on Customs 
Valuation incorporates the Interpre tative Notes to the Agreement. 
 
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 The decisions of the Committee on Customs Valuation of the World Trade 
Organization (WTO) and the instruments of the Technical Committee on Customs Valuation (Brussels) have been incorporated in  domestic legislation by Article 2 of the 
Valuation Regulations approved by Supr eme Decree No. 186-99-EF and amended by 
Supreme Decree No. 098-2002-EF.  Article 31 of Resolution 846 contains a provision on 
interest charges, pursuant to Decision 3.1 on the Treatment of Interest Charges in the Customs 
Value of Imported Goods. 
 15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
 Supreme Decree No. 128-99-EF, which incorpor ates the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, was repealed as of 1 January 2009 by Supreme Decree No. 004-2009-EF, which regul ates the determination of the value of  G/VAL/N/2/PER/1 
 Page 5 
 
 
  carrier media bearing digital products, including  software, and stipulates that consideration 
will be given only to the cost or value of the carrier medium, irrespective of the value of the 
digital products stored. 
  
__________