SUNAT opens for comments the special procedure for customs value control

SUNAT has arranged for the publication, on its digital portal, of the draft superintendency resolution approving the specific procedure DESPA-PE.01.40 “Special Value Control Procedure” (version 1) and the list of national tariff subheadings of goods considered high-risk. The act is contained in Superintendency Resolution No. 000223-2026/SUNAT, signed in Lima on November 9, 2026, and published in the official newspaper El Peruano on Wednesday, November 11, 2026, in the Legal Norms section. Interested parties have fifteen calendar days to submit comments.

The new control will be applied in the customs regime of import for consumption, regarding goods that show signs of risk linked to the declared customs value. According to the resolution itself, this is not yet a current regulation: it is a general normative project that must be published before its issuance, precisely to gather the opinions of operators and the public.

The framework: Legislative Decree No. 1721 and its regulation

The procedure derives from Legislative Decree No. 1721, which establishes the special value control procedure (PECV) for import for consumption. Its regulation was approved by Supreme Decree No. 143-2026-EF (PECV Regulation).

Two provisions of that norm explain the step taken by the customs administration:

• The First Final Complementary Provision of Supreme Decree No. 143-2026-EF charges SUNAT with issuing, via superintendency resolution, the complementary measures to apply the regulation.
• The Second Final Complementary Provision establishes that the regulation will enter into force upon the effectiveness of that superintendency resolution, that is, the regulation currently under discussion.

The project is further supported by numeral 4.1 of article 4 of the PECV Regulation, which defines high-risk goods as those classified in the list of national subheadings approved by superintendency resolution, and numeral 4.2, which sets the methodology for determining that list.

Fifteen days and three participation channels

Article 1 of Superintendency Resolution No. 000223-2026/SUNAT provides for the publication of the project and its statement of motives on the SUNAT digital portal on the same day as the publication in El Peruano, for a period of fifteen calendar days starting from the following calendar day.

Article 2 enables three ways to submit contributions:

• The documentary reception units of SUNAT.
• The Virtual Filing Office-SUNAT (Mesa de Partes Virtual-SUNAT).
• The email address larroyoo@sunat.gob.pe, indicating the normative project to which the comment refers.

The National Superintendency of Customs Development and Innovation is in charge of the reception, systematization, and analysis of the comments.

Legal basis and scope of the procedure

The resolution invokes the Regulation establishing provisions on the publication and dissemination of legal norms of a general nature, resolutions, and normative projects, approved by Supreme Decree No. 009-2024-JUS, whose article 19 mandates the dissemination of projects on digital platforms and whose article 21 provides that the publication be approved by resolution of the head of the entity. It also cites Supreme Decree No. 040-2023-EF, the Regulations of Organization and Functions of SUNAT, whose article 14 entrusts the National Deputy Superintendency of Customs with proposing customs regulation projects. The norm is signed by the national superintendent César Alfonso Luna Victoria León.

The procedure is published alongside another resolution from the same entity, Superintendency Resolution No. 000225-2026/SUNAT, which modifies annexes of Superintendency Resolution No. 014-2018/SUNAT to incorporate information on other transfer pricing valuation methods into Virtual Form No. 3560 —Informative Sworn Declaration Local Report— in line with the changes of Legislative Decree No. 1663 and Supreme Decree No. 302-2025-EF.

Impact for importers and customs agents

Special value control falls upon the declaration of the customs value, a piece of data that determines the taxable base for import taxes. Therefore, the list of high-risk subheadings and the guidelines of DESPA-PE.01.40 are of direct interest to importers, customs agents, and dispatchers, who will see how the procedure is activated when the authority detects signs of risk in the declared value.

The stage currently open is for prior consultation: the final content of the procedure and the list of subheadings may vary based on the contributions received. The entry into force of the PECV Regulation remains, according to its own Second Final Complementary Provision, tied to the future resolution that approves those complementary measures.

Source: El Peruano, edition of Wednesday, November 11, 2026, Legal Norms section, pp. 48-49 (official reference: 2573244-1).