Customs valuation in Peru. Critical analysis and lessons learned. Forseti. Law Review, [S. l.], v. 14, n. 21, p. 138–161, 2025. DOI: 10.21678/forseti.v14i21.2658. Disponível em: https://revistas.up.edu.pe/forseti/article/view/2658. Acesso em: 2 oct. 2026.