A Trade Discrepancy Analysis conducted in 2021 revealed significant over-invoicing in timber exports from Peru to China, averaging $15.3 million per year and totalling almost $153 million over a decade. This pattern indicates potential fraud, as exporters may artificially inflate values to access Peru's Special Tariff Regime, which provides tax refunds for export-related costs. Meanwhile, Chinese importers consistently reported lower values, suggesting possible import Tax Evasion. The case demonstrates how international trade infrastructure and ambiguous commodity definitions create opportunities for illegal timber trafficking.