Customs valuation in Peru. Critical analysis and lessons learned

Authors

  • Julio Guadalupe Báscones

DOI:

https://doi.org/10.21678/forseti.v14i21.2658

Keywords:

customs value, World Trade Organization, Court of Justice of the Andean Community, burden of proof, assessment of evidence, customs infractions and penalties

Abstract

Customs valuation in Peru has undergone a natural process of evolution during the almost 25 years that the WTO Customs Valuation Agreement has been in force. This has involved a learning process, both for the public and private sectors, which has resulted in important regulatory changes, as well as in the establishment of interpretative criteria aimed at predictability and legal certainty.

Author Biography

  • Julio Guadalupe Báscones

    Abogado por la Universidad de Lima. Socio líder del área de Aduanas y Comercio Exterior de Rodrigo, Elías & Medrano Abogados. Miembro de la Academia Internacional de Derecho Aduanero. Fundador y Past – president de la Asociación Peruana de Derecho Aduanero y Comercio Internacional. Autor de artículos de investigación en importantes revistas jurídicas y de obras especializadas publicadas en el Perú y en el extranjero.

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Published

2025-03-03

Issue

Vol. 14 No. 21 (2025): Forseti No. 21

Section

Artí­culos

How to Cite

Customs valuation in Peru. Critical analysis and lessons learned. (2025). Forseti. Law Review, 14(21), 138-161. https://doi.org/10.21678/forseti.v14i21.2658