Revista Científica Interdisciplinaria Investigación y Saberes
2023, Vol. 13, No. 3 e-ISSN: 1390-8146
Published by: Universidad Técnica Luis Vargas Torres
How to cite this article (APA):
Quiroz, T., Palomino, D., Valverde, J., Gutiérrez, L.,(2023) Tax
collection on wheat imports in Peru, Revista Científica Interdisciplinaria Investigación y Saberes,
13(3) 72-80
Tax collection on wheat imports in Peru
Recaudación de impuestos en las importaciones de trigo en el Perú
Tania Quiroz Quesada
D. in Public Management and Governance, taquirozq@ucvvirtual.edu.pe.
Universidad César Vallejo, https://orcid.org/0000-0001-8964-6905
Daianna del Carmen Palomino Huamán
Undergraduate student, Universidad César Vallejo, Dpalominohu22@ucvvirtual.edu.pe,
https://orcid.org/0000-0002-9956-5487
Juan Eduardo Valverde Cuya
Undergraduate Student, Universidad César Vallejo, jvalverdecu01@ucvvirtual.edu.pe
https://orcid.org/0000-0003-1130-8804
Loudy Débora Gutiérrez Huamán
Undergraduate Student, Universidad César Vallejo, Lgutierrezhu02@ucvvirtual.edu.pe
https://orcid.org/0000-0003-1248-3006
The purpose of this study is to determine the amount of taxes
collected on wheat imports from Peru and to identify the main
supplier countries of Peru in terms of quantity and value. The method
used is that of documentary review, extracting from the 7383 Customs
Declarations of goods housed in the records of SUNAT Customs
during the period from 2012 to 2021, the study took the values from
the national subheading 1001.99.10.00 whose description is
indicated as the other wheat, being the purely quantitative research
with non-experimental and descriptive scope.
Keywords:
International Trade, Imports, Tariff, Protectionism,
Commodity.
Abstract
Received 2023-04-15
Revised 2023-06-10
Published 2023-09-07
Corresponding Author
Tania Quironz Quesada
taquirozq@ucvirtual.edu.pe
Pages: 72-80
https://creativecommons.org/lice
nses/by-nc-sa/4.0/
Distributed under
Copyright: © The Author(s)
Tax collection on wheat imports in Peru
Revista Científica Interdisciplinaria Investigación y Saberes , / 2023/ , Vol. 13, No. 3
73
Resumen
El presente trabajo tiene por objetivo el conocer cuáles fueron los
valores recaudados por los impuestos a las importaciones de trigo
desde Perú, a su vez identificar los principales países proveedores
que tiene Perú por cantidad y valor. El método empleado es el de
revisión documentaria, extrayendo de las 7383 Declaraciones de
aduanas de mercancías alojadas en los registros de SUNAT Aduanas
durante el periodo del 2012 al 2021, el estudio se tomó los valores a
partir de la subpartida nacional 1001.99.10.00 cuya descripción se
señala como los demás trigos, siendo la investigación netamente
cuantitativa con alcance no experimental y descriptiva.
Palabras clave:
Comercio Internacional, Importaciones, Arancel,
Proteccionismo, Producto Básico.
Introduction
Agricultural products considered as commodities were fundamental
for the development of world trade in the last century, important
because they had a share of 25% of the total traded (Aparicio & Pinilla,
2019), therefore prices can be detrimental to countries that depend
heavily on them, being the most affected the consumer with low
income (McDonald et al., 2008). An important factor influencing the
final price is tariffs (Edward et al., 2011), a cost that is assumed by the
national buyer in order to obtain a higher value compared to the
national product (García et al., 2021). Wheat production is mainly
concentrated in China, Europe and North America with a share of
42%, 21% and 12% respectively (Achten & Van Acker, 2016), China is
not only a large producer but also a large consumer of cereals,
therefore they have understood that devising policies of preference
for domestic consumption than export policies, ensures a welfare and
supply to its population (Li et al., 2020).
Wheat is considered worldwide as one of the most valued products
for human consumption and food, throughout the centuries it has
been an excellent source of calorie intake, it is mainly produced in two
ways, small scale and large scale, its main weakness is the loss of the
harvest due to storage and transportation (Anriquez et al., 2021) and
the different biotic stresses that exist that generate a reduced yield
Tax collection on wheat imports in Peru
Revista Científica Interdisciplinaria Investigación y Saberes , / 2023/ , Vol. 13, No. 3
74
(Mottaleb et al., 2018). Its importance lies in the fact that countries
seek to have a continuous supply of wheat in order to meet the large
domestic demand, predicting whether they will have a production
equal to domestic consumption, an overproduction for export or a
shortage for import (Vashisth et al., 2019), therefore they face a high
logistical effort for this product to reach every corner, preferring today
to market regionally than to risk shipments or purchases of greater
distance (Gutiérrez-Moya et al., 2021) or in other cases to analyze
whether it is more convenient to invest in fertilizers for greater
production or to make an import (Elias et al., 2019) . Global marketing
occurs under established standards and with government policies of
investments in infrastructure, facilities, storage and cost reduction for
production (Svanidze et al., 2019) resulting in a good wheat, which is
one that presents a great plant height, a grain with great weight, good
proteins, being resistant to pests and a relevant flowering time
(Wamalwa et al., 2020). The largest world exporters of grains are the
United States, Canada, Argentina (Beta & Isaak, 2015) and for the case
of wheat in Latin America countries rely heavily on imports made from
Russia, Ukraine and Kazakhstan, countries that have had growth and
expansion in recent years (Consulting-Crackers & Group-CBH, 2015).
Due to the importance of wheat in Peru's consumption, this study
aims to determine the levels of imports over a 10-year period starting
in 2012, the revenue collected and the main suppliers.
Methodology
This research is developed under the quantitative approach due to
the nature of the data and to facilitate its explanation and behavior
over time (Kerlinger, 2002; Sánchez, 2019), the scope of the research
is descriptive so as to offer the possibility of measuring more
accurately the variable under study leaving aside the reasons and
focusing on the description (Díaz-Narváez & Núñez, 2016). The type
of research is applied, it has as its central axis the resolution of
problems that are intended for a concrete action, The design is non-
experimental no variable is intervened or altered, remaining only the
possibility of observing the course in the time that has been delimited
(Fresno, 2019). The population was constituted by the totality of the
Imported Corn consignment from SUNAT Customs Declarations
during the period 2012 - 2021.
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75
Tariff items consulted for the research:
Table 1.
Subheading structure
Category
Numerical
description
Verbatim description
National Sub-item
1001.99.10.00
Other wheat
Note: Extracted from Arancel de Aduanas 2022
Results
Table 1 shows the evolution of wheat imports in Peru by country, in
2012 the main supplier was Argentina having 50% of the total, with
the passage of time the dependence of Peru by this country was
reducing, so much so that in the last two years the average share was
only 10%, Canada became the main supplier of wheat since 2014
always exceeding 50% of the total. In the last 4 years the average
share of wheat was 68% for Canada, 18% for the United States and
11% for Argentina. Wheat imports from Canada had three very
important increases, in 2013 with 58% compared to 2012, the
following year with 98% and in 2020 with 51%, for the case of the
United States, this has had falls in the last two years of -34% and -27%
respectively. For the case of imports from the Russian Federation
these have been increasing since 2015, growing by 9%, 10% and 11%
in the years 2019, 2020 and 2021. There were some countries that
once imported, such is the case of Uruguay in 2014, Paraguay in the
years 2012 and 2013 and France in 2020.
Table 2.
Country of wheat imports in Thousands of Tons.
Country /
Year
2012
2014
2015
2016
2017
2018
2019
2020
2021
Canada
359.3
1122.
7
1191.
9
1117.
6
1160.
9
1220.
6
1069.
6
1617.
4
1395.
6
USA. USA.
232.8
341.3
406.4
384.5
452.7
394.6
448.4
296.4
215.0
Argentina
754.5
-
8.1
6.8
239.0
172.8
301.8
198.2
177.7
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76
Russia
136.9
238.0
103.8
145.1
130.9
127.8
52.3
0.0
65.7
Uruguay
-
19.4
-
-
-
-
-
-
-
Paraguay
39.1
-
-
-
-
-
-
-
-
France
-
-
-
-
-
-
-
0.04
-
Note: Data extracted from customs declarations of wheat importing
companies from SUNAT Customs.
Figure 1 shows wheat imports, the year where it had the lowest
imported value was in 2016, the year with the worst drop in the entire
period with -18%, however, the following year it recovered growing
by 24%, being the highest value recorded in this same period. The
average growth rate was 2% per year, with positive growth in 2013,
2017, 2020 and 2021. Comparing 2021 with 2012 shows an increase
of 13%, i.e. US$68 million more.
Image 1.
Total Wheat Imports made by Peru in Millions of dollars.
Note: Data extracted from customs declarations of wheat importing
companies from SUNAT Customs.
Table 2 shows the values collected from the IGV and IPM, for 2013
there was an increase of 12%, the following year there was a decrease
of -3%, continuing with this decrease in 2015 and 2016 there were
506
567
551
471
387
480
490
477
517
573
0
100
200
300
400
500
600
700
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Wheat Imports in Millions of Dollars
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77
successive drops of -15% and -16%. For 2017 there was a recovery in
collection of 25%, although in value it did not exceed that of 2012. In
the last two years there was an increase of 10% making that by 2021
there will be an increase of 14% compared to 2012 which in terms of
value an increase for the IGV of 11.5 million dollars and for the IPM of
1.4 million.
Table 3.
Taxes collected on wheat imports by Peru in millions of
dollars
Year
2013
2014
2015
2016
2017
2018
2019
2020
2021
IGV
89
87
74
61
76
78
75
82
91
IPM
11
11
9
8
9
10
9
10
11
Total
100
98
83
68
85
87
84
93
102
Note: Data extracted from customs declarations of wheat importing
companies from SUNAT Customs.
Conclusions
In 2012, Argentina was the most important country to import wheat,
the following year it was displaced by the United States and in 2014
it was Canada who became and remains to date the main origin of
imports made by Peru. The growth of the imported value of wheat in
Peru has averaged 2% per year, reaching in 2021 that Peru imports
68 million more than in 2012 growing by 13%. The annual percentage
growth of tariffs and the CIF value of wheat imports behaved slightly
different, in 2013 the opposition in growth was 0.1% in favor of the
CIF value, in 2014 the difference was -0.5% falling more the CIF value
than taxes, in 2015 and 2016 fell more taxes by -0.2% and -0.5%
respectively. In 2017 and 2020 the value collected for taxes was
higher by 1.2% and 1.7%, in the last year the value in CIF fell by 10.9%
while the value of taxes fell by 10.4%.
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