Customs assesses your operation through paperwork: transport document, invoice, packing list and, depending on the case, insurance, origin and permits. If they do not match each other, the procedure gets complicated.
Goal: Compare the invoice, the packing list and the transport document, and detect the inconsistencies you must correct before shipment.
Customs judges your import by the documents that support it. If they are clear and match each other, the procedure flows. If they contradict each other, queries appear, days of delay pile up in the warehouse and, sometimes, fines (topic 3-4). You do not prepare the DAM, but you do control the quality of the papers that reach your agent: they originate abroad, with your supplier and the carrier.
Three documents are the base. The transport document proves that the cargo was shipped and says who it is delivered to: it is the bill of lading (B/L) by sea, the air waybill (AWB) by air and the consignment note (carta porte) by land. The commercial invoice proves the purchase: it must state seller, buyer, detailed description, quantity, unit and total price, currency, Incoterm and payment terms. The packing list details what is in each package, with weights and measures.
Others are added depending on the case. The transport insurance, if applicable. The certificate of origin, only if you request a tariff preference under a trade agreement (origin is covered in the course on Customs Taxes, Trade Agreements and Origin). The control documents, which are the authorizations from entities such as SENASA, DIGESA or DIGEMID for restricted goods (topic 1-2) and are processed through the VUCE. And the Andean Value Declaration (DAV), a form that explains how the customs value was determined; its use is covered in the course on Tariff Classification and Customs Valuation.
For DAMs numbered from 31/03/2025, the supporting documentation is transmitted digitized to SUNAT. Your agent uploads the files; you give them legible, complete and orderly copies. As a rule, they are transmitted before numbering the DAM, and the procedure provides cases in which to do it after numbering and before release. Ask your agent which one applies to your operation.
What is decisive is consistency. The consignee (with its RUC), the description, the quantity, the weight, the value and the Incoterm must say the same thing on the invoice, the packing list and the transport document. Check them before shipment, when correcting costs little. And keep the DAM with release: it is the document that supports the import IGV before your accountant and SUNAT.
| Document | What it proves | Who issues it | When it is required |
|---|---|---|---|
| Transport document (B/L, AWB, carta porte) | That the cargo was shipped and who it is delivered to | Carrier | In every import |
| Commercial invoice (or equivalent document or contract) | The purchase, the price and the Incoterm | Supplier | In every import |
| Packing list | Contents, weights and measures of each package | Supplier | Usual practice; it backs up the invoice |
| Transport insurance | Coverage of risk during the journey | Insurer | If applicable |
| Certificate of origin | Country of origin, to claim a tariff preference | Authorized body of the exporting country | Only if you claim a preference |
| Control document | Entity's authorization for restricted goods | Peruvian entity, via the VUCE | If the goods are restricted |
| DAM with release | That the goods were nationalized | Customs agent and SUNAT | Always; it supports your import IGV |
Result: Decoluz detected three inconsistencies (weight, RUC and description) before shipment, when correcting them costs little. With the documents aligned, the agent can declare without asking for clarifications at the last minute.
20/03/2025
On 20/03/2025 SUNAT announced, from Callao, that the transmission of digitized documents was enabled in production from 22/03/2025. It applies to the import for consumption regime and covers the supporting documentation of declarations numbered from 31/03/2025, the date from which it is mandatory under Resolution 281-2024/SUNAT. For the importer, the quality of the file handed to the agent now determines how smoothly the procedure goes.
Ask your supplier for legible and complete documents in digital format from the start: a blurry or incomplete scan holds up the DAM.
23/05/2014
On 23/05/2014 the General Secretariat of the Andean Community approved, with Resolution 1684, the Community Regulation of Decision 571 on the customs value of imported goods, which replaced resolutions 846 and 1486. The text establishes that the transaction value is calculated on the Andean Value Declaration form. It matters because the value you declare must be supportable with the documents of your purchase.
Your invoice, your proof of payment and your contract must tell the same story about the price, because they are the basis of the customs value.
Source: Comunidad Andina (publicada por SUNAT) – Resolución 1684: Reglamento Comunitario de la Decisión 571
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