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

Abstract

In recent years, imports into Peru have received regular value adjustment notifications in accordance with the SUNAT portal. Therefore, it is necessary to understand the reason for these definitions and how to disconnect in import costs, being a key factor the determination of the cost of an import project. The present investigation seeks to determine the impact of the customs value adjustment on the import costs of the company GRUPO NESBUSI SAC in the year 2021. A quantitative approach was used, with a non-experimental cross-sectional design and a descriptive level. The sample consisted of company documents related to the value adjustment, such as notifications of reasonable doubt, commercial invoices, notice of arrival and other documents related to the operation. The results showed that the value adjustment has a negative impact on import costs, due to an increase of 3.21% in direct costs. It was concluded that the nature of the value adjustment is mainly due to the difference between the declared price and the price indicators registered in the SUNAT price verification system, and not due to importer errors. This has a negative impact on indirect import costs, such as additional logistics costs and an increase in tax payments of 12%.