HERRAMIENTAS Y ACCESORIOS S.A.C.

The client requested our support to review the proceedings in the audit procedure that he was facing in the last 2 years. Likewise, he requested our opinion on the strategy to be followed to face the value questioning established by the Customs Administration. In response to the request, we reviewed the answers submitted to Customs and presented a strategy for the audit, which was taken into account by the company. Likewise, we reviewed the documents that would be submitted to Customs. As a result of the work performed, the audit concluded with a value adjustment as estimated.

Matter value – include currency and amount in figures :

USD 2'400,000.00

Is this a cross-border matter? If yes, please indicate the jurisdictions involved :

No

Lead partner :

Ericka Caballero - Director

Other team members :

No

Other firms advising on the matter and their role(s) :

Yes (Estudio Muñiz)

Date of completion or current status :

1/10/2023