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The Ministry of Economy and Finance (MEF) approved the regulation for the special procedure for controlling value in the customs regime for import for consumption, established by Legislative Decree N° 1721.
Through Supreme Decree N° 143-2026-EF, published today in the official gazette El Peruano, regulatory provisions were established to implement said special procedure, regarding merchandise that shows signs of risk related to the value declared at customs.
The approved regulation, whose text consists of two chapters and 19 articles, aims to more effectively combat cases of merchandise undervaluation.
The National Superintendency of Customs and Tax Administration (Sunat) will issue, by Superintendency Resolution, complementary measures for the application of the aforementioned regulation.
Merchandise considered high risk, as referred to in article 5 of Legislative Decree N° 1721, are those classified in the list of national subheadings detailed by Superintendency Resolution of Sunat.
This supreme decree will be published on the Peruvian State's Single Digital Platform for Citizen Orientation (www.gob.pe) and on the MEF's digital site (www.gob.pe/mef).
