Customs value adjustment in import costs of the company GrupoNesbusi S.A.C.
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...
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| Formato: | Artículo |
| Lenguaje: | inglés |
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2023
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| Acceso en línea: | Enlace permanente (DOI o Handle) Descargar el archivo |
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| author | Universidad Peruana Unión, Juliaca, Peru Heber Bernardino Huamani Huayhua Mayra Luzmila Quispe Quispe Universidad Peruana Unión, Juliaca, Peru Elmer Henry Lupaca Chata Universidad Nacional del Altiplano, Puno, Perú |
| author_browse | Elmer Henry Lupaca Chata Heber Bernardino Huamani Huayhua Mayra Luzmila Quispe Quispe Universidad Nacional del Altiplano, Puno, Perú Universidad Peruana Unión, Juliaca, Peru |
| author_facet | Universidad Peruana Unión, Juliaca, Peru Heber Bernardino Huamani Huayhua Mayra Luzmila Quispe Quispe Universidad Peruana Unión, Juliaca, Peru Elmer Henry Lupaca Chata Universidad Nacional del Altiplano, Puno, Perú |
| author_sort | Universidad Peruana Unión, Juliaca, Peru |
| collection | Producción científica |
| description | 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. |
| format | Article |
| id | openalex:W4386588365 |
| institution | UPeU |
| language | English |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| record_format | dspace |
| spelling | openalex:W4386588365Customs value adjustment in import costs of the company GrupoNesbusi S.A.C.Universidad Peruana Unión, Juliaca, PeruHeber Bernardino Huamani HuayhuaMayra Luzmila Quispe QuispeUniversidad Peruana Unión, Juliaca, PeruElmer Henry Lupaca ChataUniversidad Nacional del Altiplano, Puno, Perúimport costscustoms valuationSUNATlogistics costsPeruLaw, logistics, and international tradeGlobal trade and economicsAccounting and Financial ManagementIn 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.Articlehttps://doi.org/10.26867/se.2023.v12i2.154http://semestreeconomico.unap.edu.pe/index.php/revista/article/download/156/290W4386588365enSemestre Económico2072-05722523-08402023-08-31 |
| spellingShingle | import costs customs valuation SUNAT logistics costs Peru Law, logistics, and international trade Global trade and economics Accounting and Financial Management Universidad Peruana Unión, Juliaca, Peru Heber Bernardino Huamani Huayhua Mayra Luzmila Quispe Quispe Universidad Peruana Unión, Juliaca, Peru Elmer Henry Lupaca Chata Universidad Nacional del Altiplano, Puno, Perú Customs value adjustment in import costs of the company GrupoNesbusi S.A.C. |
| title | Customs value adjustment in import costs of the company GrupoNesbusi S.A.C. |
| title_full | Customs value adjustment in import costs of the company GrupoNesbusi S.A.C. |
| title_fullStr | Customs value adjustment in import costs of the company GrupoNesbusi S.A.C. |
| title_full_unstemmed | Customs value adjustment in import costs of the company GrupoNesbusi S.A.C. |
| title_short | Customs value adjustment in import costs of the company GrupoNesbusi S.A.C. |
| title_sort | customs value adjustment in import costs of the company gruponesbusi s a c |
| topic | import costs customs valuation SUNAT logistics costs Peru Law, logistics, and international trade Global trade and economics Accounting and Financial Management |
| topic_facet | import costs customs valuation SUNAT logistics costs Peru Law, logistics, and international trade Global trade and economics Accounting and Financial Management |
| url | https://doi.org/10.26867/se.2023.v12i2.154 http://semestreeconomico.unap.edu.pe/index.php/revista/article/download/156/290 |
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