In recent months, we have observed a significant increase in enforcement actions carried out by the Customs Authority regarding compliance with formal obligations by owners and/or consignees of goods subject to import, export, and other customs procedures in various industrial sectors.
Facilitated access to tax information through the use of electronic payment vouchers, the cross-referencing of information between SUNAT Customs and SUNAT Internal Revenue Service, among other factors, generate alerts in customs systems that result in the issuance of induction letters. While initially intended only for informational and/or preventive purposes, they can lead to the scheduling of enforcement actions, resulting in the loss of fine reduction benefits under current regulations.
Aspects such as: (i) incorrect declaration of transaction conditions in imports, with emphasis on the link with foreign suppliers, (ii) late regularization of Customs Merchandise Declarations (DAMS), and/or (iii) lack of timely rectification of regularized export DAMs by virtue of the issuance of Credit or Debit Notes, among others, are usually aspects currently under continuous review by the Customs Authority, which result in the configuration of infractions and the imposition of fines subject to the payment of late interest, which, depending on the volume of operations of each company, could be high overall, especially if these situations occur continuously over several years.
In this specific context, preventive reviews of compliance with customs obligations related to foreign trade operations are especially important. These reviews allow for: i) the adoption of timely corrective measures; ii) the reduction of fines through correction and voluntary payment; and iii) the maintenance of a positive record with SUNAT so as not to affect the tax compliance profile with this entity.
For further information, please contact Julio Guadalupe (jguadalupe@estudiorodrigo.com) and/or Juan Acuña (jacuna@estudiorodrigo.com).
