This research analyzes the relationship between imports and customs tax revenues in the department of Loreto, Peru, during the period 2018-2023. Using a quantitative approach and a non-experimental design, a Spearman correlation analysis was applied to evaluate the variables under study. The results show a positive and moderate relationship between the volume of imports and customs tax revenues, with a correlation coefficient of Rho = 0.4408, indicating that although imports and customs taxes are linked, other factors also affect tax collection. Furthermore, it was observed that imports in Loreto exhibit a growing, yet irregular, trend, suggesting that fluctuations in demand and external trade policies significantly impact this relationship. Revenue from internal taxes, while also showing a positive trend, is not as closely related to imports, highlighting the influence of other economic...