VALORA TRABAJO FINAL INGLES

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Of a side, the diagnosis that allowed to have a full knowledge of the state of affairs in the relating thing to the valuation of the goods in the Andean countries; the full force of the Agreement on Valuation of the WTO for the Countries Members, once conquered the period granted by the WTO for the maintenance of the reservations formulated in his opportunity, The need to suppress the transitory dispositions of the Andean Decisions 378 and 521; the urgent need to guarantee a legislation harmonized for the determination of the value in customs of the goods concerned for the Customs Territory of the Andean Community; the need to possess information about the constitutive elements of the value and the consistent definition of responsibilities and the requirement of strengthening the customs for the due control in the declared values.

Hereby, the Decision sent 571 that the substantial part of the Decision supports 378, specially as for the valuation in terms CIF with the incorporation in the value in customs of the elements of which it treats the Article 8.2 of the Agreement about Valuation of the WTO. Also are needed some aspects of the Agreement and of a special way it incorporates the dispositions allowed by the same Agreement of Valuation of the GATT, recounted to:

1) The investment of the order of application of the Articles 5 and 6 of the Agreement if the customs administration accepts it.

2) The application of the Article 5.2. In the Agreement on Valuation request it or not the importer.

On the other hand, this new Decision defined in a more rigorous way the place of import; it indicated some dispositions on the declaration of the value, especially in what it has to see with the production, signature and presentation and especially, the definition of responsibilities; it introduced the whole chapter on the customs controls indicating the powers and responsibilities of the Andean customs; the obligatory nature of the supply of the information; the development of the foreseen in the Decision 6.1 of the Committee of Valuation of the WTO and article 17 of the Agreement about Valuation, The load of the test at the top of the importer or buyer of the goods and the mandate relative to the disposition of administrative appropriate structures of the National Services of Valuation to be able to expire with the function investigative.

Finally, it gives him legal force to the Instruments of application of the Technical Committee of Valuation of the OMA and Decisions of the Committee of Valuation of the WTO, on having incorporated them into the juridical classification of the Andean regulation; it limits the action of the companies of Inspection Before the Expedition in matters of valuation; it arranges the constitution of the banks of information to the effects of the customs valuation; and the mutual assistance and cooperation establishes between the customs of the Countries Members of a special way across the exchange of information and for the management of the risk and fight against the fraud.

Since it will be remembered, as 1 was advanced on the topics of the Didactic Unit, those aspects of the Decision saw 571 that re-dress special importance in the process of the customs valuation.

- DUTY-FREE ZONE

The duty-free zone is an area in which the goods are not submitted to the habitual control of the customs service and his introduction and extraction they are not burdened by the payment of taxes or any tax, except the remunerative rates of services that could correspond, not reached by prohibitions of economic type, since it does not constitute a Customs Territory.

If we were testing a definition of Duty-free zone we would say that it is a space of the national territory of a State, where the customs legislation is not fully applicable or there is established a customs differential treatment, that is to say where the goods of foreign origin can enter and remain, transforming or not in other goods, without being subject to the tributary normal regime of this State.

Both the introduction and the exit of merchandise in the Duty-free zone will be considered to be import and export respectively. The permanency of the same ones can be indefinite, since term does not exist for his extraction or retirement.

The duty-free zones can be classified like:

- Commercial duty-free zone.

- industrial duty-free zone

- ZONES FRANCS IN PERU

Peru at present has producing a duty-free zone in Tacna's city (ZOFRATACNA) and three Centers of Export, Transformation, Industry, Commercialization and Services (CETICOS) located in Paita, Ilo and Mollendo-Matarani, the above mentioned constitute geographical due delimited areas that have the nature of primary customs zones of treatment special, destined to generate growth points across the implementation in the above mentioned areas of Platform of Services of International Trade, which will rest, between other aspects, the activities of production and services of export in the above mentioned zones.

In addition, in August, 2006 there was created Puno's Economic Special Zone (ZEEDEPUNO) by the purpose of contributing to the socioeconomic sustainable development of Puno's department, across the promotion of the investment and the technological development. It hopes that in the space of two years this industrial duty-free zone is stirred into action.

- ZOFRATACNA

Constitutes the only duty-free zone that operates in the territory of Peru, understands two strategic units:

The Duty-free zone and the Commercial district. Tacna's Duty-free zone is placed in Tacna's city - Peru, located in the extreme South of Peru, border with Chile. The Duty-free zone is a closed enclosure that understands a range of services to the companies installed in him; these services include storage, distribution, telecommunications, banks, customs, agency of customs, shipping agencies.

The Commercial district is a zone delimited inside Tacna's city that understands several malls, which offer products liberated of all the taxes.

- CETICOS

These centers is administered by The National Commission of Duty-free zones of Development CONAFRAN, which is an organism of multisectorial character that possesses administrative, technical, economic, financial autonomy and presupuestal, and it takes charge