The guidance—Resolución de Superintendencia Nacional No. 09-2016-SUNAT/5F0000—is provided for purposes of verifying the value of imports. In general, the declared value will be accepted unless that value is less than 10% or more of the value assigned by a schedule or by other applicable comparisons mechanisms.
The effective date for the guidance is 17 May 2016.
Read a May 2016 report (Spanish) [PDF 611 KB] prepared by the KPMG member firm in Peru: Resolución de Superintendencia Nacional No. 09-2016-SUNAT/5F0000.- Aprueban la “Cartilla de Referencia de Valores” y sus Instrucciones
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