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The Ministry of Economy and Finance of Peru ( MEF) approved the regulations for the special procedure for value control in the customs regime for import consumption.
According to reports, a Supreme Decree "established the regulatory provisions to implement said special procedure, regarding merchandise that shows signs of risk related to the declared customs value."
"The approved regulation, whose text is composed of two chapters and 19 articles, aims to more effectively combat cases of merchandise undervaluation," it added.
It was also indicated that "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 a Resolution of the National Superintendence of Customs and Tax Administration (Sunat)."
Sunat will issue a resolution to dictate the aforementioned regulations for their subsequent application.
