What aspects shall be considered regarding the value to be declared?

 

You shall declare the price paid or payable for the merchandise related to the last sale before clearance together with the corresponding adjustments and shall submit invoices or any other equivalent document proving the transfer of goods to the importer.

If the Customs administration makes a justified observation on the value declared, such value can be supported by the corresponding documentation (catalogues, price list, letter of supplier, etc.).

In any case and in accordance with the WCO Value Agreement, the specific procedure of Goods Valuation shall be considered (INTA-PE-01.10a). For more information on the procedure, please click here:
http://www.sunat.gob.pe/legislacion/procedim/despacho/definitivos/importac/procEspecif/inta-pe-01-10a.htm