For importing a used vehicle from Japan, Importer requires a customs Merchandise Declaration (DAM in Spanish ). A certificate of origin is required to qualify for tariff preferences, To avoid these duties, a certificate of origin is required for products coming from Japan U.S. firms to experience delays clearing products through Customs. If you bought your used vehicle into the country and kept in a bonded warehouse without paying import duties for up to twelve months. During that period, the importer can pay the duties on the vehicles kept in warehouse and clear customs, or re-export the vehicles. This can be done for the entire shipment, or it can be broken down according to the importer’s needs.

Despite of using the WTO custom valuation procedure, SUNAT uses a referential price verification system, It has a database for price consultation of goods from each country, and from different suppliers. This allows for viewing and comparing declared values in commercial invoices and making adjustments to identical or similar merchandise prices that are less expensive than the average. This allows for viewing and comparing declared values in commercial invoices and making adjustments to identical or similar merchandise price that are less expensive than the average. SUNAT accepts discounts, as long as any discount appears on the bill and is unincorporated from the normal sales value, but the reason for the discount should be indicated for approval.

Often, SUNAT requests that the importer provide a Manufacturer’s Price List. This document must be certified by the Peruvian consulate in the country of purchase. This price list should not be addressed specifically to the importer, but rather include general information. This is very important in order to be accepted by SUNAT.