WORLD TRADE
ORGANIZATIONG/C/5
G/VAL/21
25 February 2000
(00-0704)
Council for Trade in Goods
Committee on Customs ValuationOriginal:  Spanish
NOTIFICATION FROM PERU
The following communication, dated 14 February 2000, has been received from the
Permanent Mission of Peru.
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The Permanent Mission of Peru to the United Nations Office and other international
organizations at Geneva has the honour to transmit herewith the progress report referred to in
paragraph 2 of the General Council Decision of 15 July 1999:  Peru – Agreement on Implementation
of Article VII of the General Agreement on Tariffs and Trade 1994 (WT/L/307).G/C/5
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PROGRESS REPORT BY PERU AT 15 FEBRUARY 2000
Decision WT/L/307 of 15 July 1999
I. PURPOSE
The purpose is to inform the WTO Council for Trade in Goods of the progress made by Peru
in fulfilling the work programme that forms part of Decision WT/L/307 of 15 July 1999 waiving
implementation of the Agreement on Customs Valuation, as well as the other terms and conditions of
the waiver.
II. REPORT
1. Waiver decision
Item 1:
Peru does not and will not apply minimum values since minimum values for customs
valuation purposes are prohibited under the laws of Peru;  and reference prices will not be applied
following implementation of the WTO Agreement on Customs Valuation.
Action:
As from 1 January 2000, the price database for the Goods Valuation System (SIVAM) has
been replaced by another price database known as the Price Verification System (SIVEP), which is
used only as a risk indicator for the declared value of goods currently subject to the WTO Agreementon Customs Valuation.  The SIVEP will be applicable to all goods imported into the country from
1 April 2000.
Item 2:
The Government of Peru will implement and apply, as from 1 August 1999, paragraph 2 of
Decision 4.1 on the Valuation of Carrier Media Bearing Software for Data-Processing Equipment.
Action:
As was mentioned in the progress report of 15 November 1999, paragraph 2 of Decision 4.1
on the Valuation of Carrier Media Bearing Software for Data-Processing Equipment was incorporatedin national legislation by Supreme Decree No. 128-99-EF of 30 July 1999.
Item 3:
Peru's intention, should it decide to continue to use preshipment inspection after
implementing the WTO Agreement on Customs Valuation, to limit the use of preshipment inspection
services in the area of customs valuation to post-entry risk assessment procedures, and to establish a
government mechanism to address expeditiously any problems exporters from other countries might
encounter with preshipment inspection services.
Action:
The involvement of inspection companies pursuant to the WTO Customs Valuation
Agreement was regulated by Supreme Decree No. 187-99-EF, which was duly notified to the WTO.G/C/5
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The second paragraph of Article 8 of the Decree provides that the inspection report will be used by
the National Customs Administration (ADUNAS) as a risk indicator.  The same Article provides for
mechanisms to address expeditiously any problems exporters from other countries might encounter
with the services provided by inspection bodies.
Item 4:
The Government of Peru will apply the provisions of the WTO Agreement on Customs
Valuation to 50 per cent of the Harmonized System headings in Peru's current Customs Tariff
(Arancel de Aduanas del Perú) as of 1 January 2000, with such headings being notified by the
Government of Peru to the Council for Trade in Goods prior to implementation under this paragraph.
Action:
The list of Harmonized System headings contained in Peru's Customs Tariff, to which the
WTO Agreement on Customs Valuation applies from 1 January 2000, was approved by MinisterialResolution No. 256-99-EF/15 of 29 December 1999.  The resolution in question was notified to the
Council for Trade in Goods prior to its implementation.
2. Programme of work
2.1 General activities
DEFINITION OF THE OVERALL STRATEGY FOR APPLYING THE CUSTOMS VALUATION AGREEMENT
This activity has already been carried out, as notified to the Council fo r Trade in Goods in the
progress report of 15 November 1999.
Allocation of resources
This activity has already been carried out, as notified to the Council fo r Trade in Goods in the
progress report of 15 November 1999.
Reporting and monitoring stage
The Ministry of the Economy and Finance constantly monitors the progress made in fulfilling
the work programme provided for in the waiver decision (WT/L/307).  It also reports on such progress
to the WTO Council for Trade in Goods.
2.2 Specific activities
2.2.1 Updating of legislation
DEFINITION OF TECHNICAL ASPECTS CONTAINED IN THE CUSTOMS VALUATION AGREEMENT
The regulations on goods valuation pursuant to the WTO Agreement on Customs Valuation
were approved by Supreme Decree No. 186-99-EF of 29 December 1999.  This instrument defined
the technical aspects contained in the Agreement and incorporated in national legislation the decisions
of the WTO Committee on Customs Valuation and the WCO Technical Committee on Customs
Valuation.G/C/5
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PREPARATION AND APPROVAL OF THE LEGAL RULES FOR THE APPLICATION OF THE CUSTOMS
VALUATION AGREEMENT
The following rules have been enacted to date in connection with the application of the WTO
Agreement on Customs Valuation:
(a) Supreme Decree No. 128-99-EF of 30 July 1999, incorporating in national legislation
paragraph 2 of Decision 4.1 on the Valuation of Carrier Media Bearing Software for
Data-Processing Equipment.
(b) National Customs Department (Intende ncia Nacional) Resolution No. 000628 of
5 August 1999, approving the specific procedure for the valuation of carrier media
bearing software.
(c) Supreme Decree No. 186-99-EF of 29 December 1999, approving the regulations for
the valuation of goods pursuant to the WTO Agreement.
(d) Supreme Decree No. 187-99-EF of 29 December 1999, approving provisions for the
application of the WTO Agreement on Customs Valuation by inspection companies.
(e) Ministerial Resolution No. 256-99-EF/15 of 29 December 1999, approving the list of
Harmonized System tariff headings to which the WTO Agreement on Customs
Valuation applies from 1 January 2000.
(f) National Customs Department (Intendencia Nacional) Resolution
No. 000-ADT/1999-002166 of 6 January 2000, approving the specific goods
valuation procedure under the WTO Customs Valuation Agreement.
(g) National Customs Department (Intende ncia Nacional) Resolution No. 1808 of
6 January 2000, on the procedure for verification of the prices of goods subject to the
inspection system under the WTO Agreement on Customs Valuation.
(h) National Customs Department (Intende ncia Nacional) Resolution No. 1809 of
28 January 2000, approving the working guidelines for the inspection report issued byinspection companies.
(i) National Customs Department (Intende ncia Nacional) Resolution No. 0094 of
28 January 2000, amending the working guidelines for the inspection report issued by
inspection companies.
(j) Ministerial Resolution No. 031-2000-EF/15 of 12 February 2000, deferring to
1 April 2000, for operational reasons, the application of the WTO Agreement on
Customs Valuation with regard to heading 3706 in the Harmonized System.
DETERMINATION OF HEADINGS FOR THE APPLICATION OF THE CUSTOMS VALUATION AGREEMENT
As mentioned above, Ministerial Reso lution No. 256-99-EF/15 of 29 December 1999
approved the list of Harmonized System tariff headings, corresponding to 50 per cent of the total
number of headings contained in the Customs Tariff in force, to which the WTO Agreement on
Customs Valuation is applicable from 1 January 2000.G/C/5
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APPLICATION OF THE CUSTOMS VALUATION AGREEMENT
This activity has three specific components:
SoftwareAs mentioned above, this activity was carried out through publication of Supreme
Decree No. 128-99-EF of 30 July 1999.
First group of headings (50 per cent)From 1 July 2000, the WTO Agreement on Customs Valuation is applicable to the list of
tariff headings contained in the Annex to Ministerial Resolution No. 256-99-EF/15.
Second group of headings (remaining 50 per cent)Pursuant to Article 1 of Supreme Decree No. 186-99-EF, the WTO Agreement on Customs
Valuation will be applied, as from 1 April 2000, to all Harmonized System headings contained in the
Customs Tariff in force.
2.2.2 Training in and publicizing the Customs Valuation Agreement, its decisions and the 
national implementation rules
Training of customs personnel and operators
Training of instructors with APEC support (20)
This activity was carried out in 1999 with APEC support and involved three modules devised
by officials of the Canadian and United States Customs Administrations for 20 selected instructors.
Training of instructors with IDB support (40)
The IDB-ADUANAS Project will this year train 40 instructors, in addition to those trained
with APEC support, under the technical cooperati on programme of the Inter-American Development
Bank.
Training of customs personnel (by instructors)
Twenty instructors, trained with APEC support, gave training courses and seminars on WTO
valuation rules during the last quarter of 1999 for the benefit of customs personnel at the national
level.
At the same time, dissemination and training seminars on the application of the new customs
valuation rules are being held at the National Customs College from the beginning of this year, for thebenefit of customs personnel.
PUBLICIZING THE AGREEMENT AMONG THE FOREIGN TRADE OPERATORS , USERS AND THE PUBLIC IN
GENERAL
For the implementation of this activity, foreign trade operators were included among the
participants in the training seminars on customs rules given by instructors trained with APEC support
during the course of 1999.  As far as the current year is concerned, dissemination seminars have beenG/C/5
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held in the National Customs College for foreign trade operators, users and the public in general.  This
activity is to be continued throughout the year.
2.2.3 Material infrastructure
Reorganization of the areas involved in the application of the Customs Valuation
Agreement.
The Commission responsible for implementing the WTO Customs Valuation Agreement, set
up by National Customs Administration (Superinte ndencia) Resolution No. 00939 of 17 August 1999,
identified the need to reorganize the services direct ly involved in the application of the Agreement, as
from 1 January 2000, along the following lines:
(a) Data capture and storage:  under the responsibility of the National Systems
Department (Intendencia Nacional de Sistemas);
(b) data analysis (prices and supplementary information):  under the responsibility of the
National Technical Customs Department (Intendencia Nacional de Técnica
Aduanera) (INTA).
ADAPTATION OF THE COMPUTERIZED MODULES THAT MAKE UP THE INTEGRATED CUSTOMS
MANAGEMENT SYSTEM (SIGAD )
During the last quarter of 1999 a series of measures were approved to bring the various
information technology modules of the National Customs Administration (ADUANAS) into line with
the rules of the WTO Agreement on Customs Valuation, including the following:
Electronic transmission of the Declaration of Value format (B1)
The following action has been taken to date under this activity:(a) Implementation of a new SIGAD module entitled Simplified Clearance (Despacho
Simplificado), with information similar to that contained in format B1 under the
general system.
(b) Incorporation in format B1 of new goods descriptors to facilitate ex post  evaluation.
(c) Implementation of the electronic information file concerning WTO valuation
principles, the same that will be used for price reviews by the central administration.
(d) Finalization, by mid-February 2000, of the new formats B (Declaration of Value) and
A (Single Import Declaration) in conformity with the new WTO valuation system.
Computerized import formalities
Under this activity, various import procedures were adapted to the new WTO valuation rules,
and the following resolutions were issued:
(a) National Customs Department (Intende ncia Nacional de Aduanas)  Resolution
No. 000 ADT/1999-002167 of 6 January 2000, modifying the general definitive
import procedure.G/C/5
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(b) National Customs Department (Intendencia Nacional de Aduanas) Resolution
No. 000 ADT/1999-002168 of 6 January 2000, modifying the specific simplified
import clearance procedure.
(c) National Customs Department (Intendencia Nacional de Aduanas) Resolution
No. 000 ADT/1999-002170 of 6 January 2000, modifying the general temporary
import procedure.
(d) National Customs Department (Intendencia Nacional de Aduanas) Resolution
No. 000 ADT/1999-002171 of 6 January 2000, modifying the general temporary
admission procedure.
Electronic links between the customs offices in the valuation area
An 80 per cent link has been established between the computer module known as the Price
Verification System (SIVEP) and the customs offices at national level.  A 100 per cent link should be
achieved during the first quarter of this year.
Reorganization of the inspection area
This activity is well under way:(a) Definition of functions
The regulatory tasks previously entrusted to the National Customs Inspection
Department (Intendencia Nacional de Fiscalización Aduanera) (INFA) in respect of
valuation under the prior inspection regime have been transferred to the National
Technical Customs Department (INTA), which is responsible for publishing rules on
general customs operations.
(b) Determination of resources
The National Customs Administration is currently allocating the human resources
needed for the most effective application of the WTO Customs Valuation Agreement.
(c) Determination of the ex post  risk management procedure
The National Customs Administration is applying ex post risk management
procedures based on the following elements:
(a) Patterns and trends in data capture from various sources, applying the 
statistical techniques of data warehousing and data mining;
(b) profiles for each trade operator as well as for products, countries and 
other variables considered necessary.
(d) Auditors' training (target 300)
During the last quarter of 1999, the National Customs College trained thirty (30)
auditors from the National Customs Inspection Department in all aspects of the WTOAgreement on Customs Valuation.G/C/5
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Similarly, in March of this year, eighty (80) customs officials will graduate from the
National Customs College, after receiving training in the WTO Customs Valuation
Agreement and will go on to posts in th e National Customs Inspection Department.
The National Customs College is currently continuing its customs personnel training
with a  view to achieving the target of 300 auditors.
(e) Adaptation of the database for use in the ex post  risk control procedure in the
framework of the WTO Customs Valuation Agreement.
As was mentioned earlier, a price database has been developed under the title Price
Verification System (SIVEP), which inter alia  registers the historical values accepted
by the customs administration for use solely as a price risk indicator.
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