A Discretionary Power is approved so that the infringements set forth in the General Customs Act committed by importers, exporters, among other operators, are not temporarily determined or sanctioned.
Through National Deputy Customs Superintendence Resolution No. 001-2020-SUNAT/300000, Customs was authorized not to sanction various infringement offenses in respect of importers, exporters, among other operators.
The following must be taken into consideration in order to apply the abovementioned discretionary power:
(i) The infringements must be expressly included in the Single Annex of such regulation;
(ii) The infringements must have been committed by the operators identified in the Single Annex; and,
(iii) The conditions established for each type of infringement and included in the regulation subject of discussion (for example, the infringement has been committed within a specific period of time)
One of the main infringements that could be subject to the discretionary power is when the goods under the import for consumption regime are not considered in the early dispatch category when the use of this category is mandatory.
The discretionary power also applies to the infringements committed or identified before the effective date of the provisions subject matter of discussion (January 17, 2020), provided that they have not been determined by Customs.
The deadline established so that Customs does not determine or impose sanctions anymore will be extended up to March 31 as a general rule, except in specific cases for which a different deadline has been established.
