Customs value adjustment in import costs of the company GrupoNesbusi S.A.C.

Abstract

In recent years, imports into Peru have been subject to regular value adjustment notifications according to the portal of the National Superintendence of Customs and Tax Administration (SUNAT). This has generated the need to understand the reason and the impact of these customs adjustments on import costs, especially in determining the cost of import projects. The present research looks to determine the impact of the customs value adjustment on the import costs of the company Grupo Nesbusi S.A.C. during the year 2021. A quantitative approach was used, with a non-experimental cross-sectional design and a descriptive level. A quantitative approach was used, with a non-experimental cross-sectional design anda descriptive level. The sample consisted of import documents related to DUA 013498 - 2021, which represents the condition of "customs value adjustment". These documents included notices of reasonable doubt, commercial invoices, notice of arrival, and other documents related to the transaction. The results revealed that the customs value adjustment had a negative impact on the import costs of the company Grupo Nesbusi S.A.C. in 2021, with an increase of 3.32% in indirect costs. It was concluded that the nature of the customs value adjustment was mainly due to the difference between the declared price and the price indicators registered in the SUNAT price verification system, and not to errors on the part of the importer. This negative impact was reflected in the indirect import costs of the company Grupo Nesbusi S.A.C. during the year 2021, including additional logistics expenses and an increase of 11.57% in paying taxes.