Foreign Trade Newsletter – July 2022

INTERNATIONAL TRADE AND CUSTOMS NEWSLETTER

COMMENTS ON THE MOST IMPORTANT REGULATIONS

Specific Procedure “Physical examination – extraction and analysis of samples” DESPA-PE.00.03 (version 4) is adopted

By Superintendence Resolution Nº 000120-2022/SUNAT, published on July 9, 2022, version 4 of the Specific Procedure “Physical examination – extraction and analysis of samples” was adopted.

The adoption of the new version of this procedure seeks to guide customs controls towards the implementation of a single recognition system.

Among the main considerations are the following:

• Specific provisions are established regarding prior examination under the modalities of anticipated, deferred and urgent clearance.

• Specific obligations are established for the operators of the facilities or complexes where physical examination activities are carried out, depending on the customs regime in question.

• Aspects related to the performance of the customs officer in charge of the physical examination are determined. These actions also determine the legal status of the goods (prohibited or restricted entry or exit; undeclared; counterfeit, etc.).

• Specific provisions are established in relation to the ex officio and remote physical examination.

• Specific provisions are established in relation to the “single examination”, understood as a control action carried out simultaneously by two customs officers: one in charge of the physical examination of the goods and the other in charge of the evaluation of the declaration and supporting documentation.

• Particular provisions are established on the extraction, analysis and evaluation of samples and counter-samples both in relation to the customs warehouse where the goods whose sample is extracted are located and in relation to the SUNAT Central Laboratory, also regulating the participation of external specialized entities if applicable.

A staggered schedule has been established from September 2022 to June 2023 for imports and exports in relation to the Callao Maritime Customs Office, as well as the Air and Postal Customs Office.

Specific Procedure “Non-intrusive inspection of goods” CONTROL-PE.00.10 (version 1) is adopted.

By Superintendence Resolution Nº 000131-2022/SUNAT, published on July 19, 2022, version 1 of the Specific Procedure “Non-intrusive inspection of goods” CONTROL-PE.00.10 was adopted.

The adoption of this procedure seeks to modernize customs control operations considering the use of scanners in the main ports and borders of Peru, the integration of digital import and export platforms and interoperability with the computer systems of port administrators and concessionaires.

On this basis, provisions have been established in relation to the mechanism of non-intrusive inspection of goods, cargo unit or vehicle entering the national territory or leaving for abroad through the ports of Callao or Paita, or through the Santa Rosa de Tacna border service center.

These provisions include, among others: i) the time at which the non-intrusive inspection is carried out; ii) obligations stipulated for the owner or consignee, temporary warehouse and carrier or its representative in the country; iii) cases in which the non-intrusive inspection constitutes the physical examination of the goods; iv) the selection system for the application of the non-intrusive inspection; v) cases in which physical inspection and physical examination are carried out.

A staggered schedule has been established from February 2023 to April 2023 depending on whether the inspection is carried out at the Tacna Customs Office, the Paita Customs Office or the Callao Maritime Customs Office.

Customs value reference booklet for simplified import clearance is adopted.

By Superintendence Resolution Nº 000138-2022/SUNAT, published on July 23, 2022, the update of the Customs Value Reference Booklet for simplified import clearance was adopted.

The adoption of the aforementioned Passbook is made in accordance with the provisions of Article 26 of the WTO Customs Valuation Regulations adopted by Supreme Decree 186-99-EF and is related to the possibility for the importer to choose between the use of this Passbook or the use of the legally established Customs Valuation Methods in simplified import clearances. This, in order to determine the taxable base for the calculation of import taxes.

On this basis, the updating of this Book considers the technological advances and the variation of prices of goods in international markets and, in addition, its purpose is to adapt it to the Customs Tariff in force adopted by Supreme Decree Nº 404-2021-EF.

The updated Customs Tariff Schedule became effective on July 24, 2022.