Resumen

RODRIGUEZ RODRIGUEZ, Xiomara Araceli; CAJO LOPEZ, Jackelyn  y  VASQUEZ NIEVA, Oscar. Customs valuation and determination of the tax base for textile imports: a systematic review with a legal-descriptive approach (Lima, 2022-2024). Revista InveCom [online]. 2026, vol.6, n.1, e601088.  Epub 15-Jul-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.15557219.

This study critically analyzes the calculation of the tax base for customs duties on textile imports in Lima, between 2022 and 2024. The research is based on the recognition of a recurrent problem in the Peruvian customs area: the discordance between the current regulations -based on the WTO Customs Valuation Agreement, CAN Decision 571 and Supreme Decree No. 186-99-EF- and their operational application. The main objective is to legally examine the regulatory and procedural challenges faced by textile importers, the use of reference values and reasonable doubt. Methodologically, a qualitative approach with a systematic review design was adopted, analyzing 25 relevant sources -including academic articles, institutional web pages and specialized books- through content matrices and emerging categories. The results show the irregular application of the transaction value method, the lack of evidentiary research by Customs, and the scarce regulatory articulation between national and international levels. In conclusion, a structural reform of the customs valuation system is proposed, including an update of the regulatory framework, the strengthening of customs investigative capacity and the implementation of digital platforms for document traceability. These measures would improve legal predictability, reduce litigation and foster a more competitive business environment for the Peruvian textile sector.

Palabras clave : customs value; textile imports; tax regulation.

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