Publication of Supreme Executive Order Draft amending the Regulation of the General Customs Act. Deadline for making comments is June 28, 2019.
As it is known, some months ago important amendments to the General Customs Act were introduced. These amendments entail a new comprehensive reform of the Peruvian Customs system. One of them is the creation of new standards, among others, in the way Customs Authorities will relate to operators—on one hand; and in the way operators will relate among themselves—on the other hand.
All these imply the creation of a new liability schedule, as well as the establishment of a new violation and sanctions framework. All these circumstances may impact significantly both in operational and logistic cost level associated with foreign trade operations, and the occurrence of contingencies that shall be avoided or mitigated by monitoring and timely alert systems duly updated.
On this basis, the Supreme Executive Order Draft amending the Regulation of the General Customs Act has been recently published in the Official Gazette “El Peruano”. It has been set June 28, 2019 as the deadline for making comments in connection therewith.
Among many important amendments proposed on a regulatory basis, the following items are stated below:
– Liabilities to be complied with by different operators are indicated (importers, exporters, customs agents, customs warehouse operators, port and airport operators, etc.)
– Clarifications in relation to foreign trade operator classification (class A, B and C) are made. This classification is determined being subject to its level of liability compliance and the quality of service rendered. For such purpose, it will be considered the number of violations to be determined, as well as indicators such as the number of rectifications being processed, the number of claims and complaints filed on the Customs webpage, etc.
– Clarifications in relation to the use of customs guarantees (global and specific) are made, as well as liabilities being covered by these guarantees, the amount that may be granted, etc.
– Clarifications in relation to export vessels are made, as well as regularization of export declarations being approved, including the extension for such regularization to be approved (goods not having definite value) and the execution of control actions based on risk management being applied to such operations.
– Clarifications in relation to sample extraction are made, especially those goods that, by their nature, require a greater identification to determine the customs tariff or value classification.
– Guidelines are established to apply sanctions considering aspects such as the severity of damage or economic loss having been caused, the existence or not of intent by the offender, voluntary rectification of the infringing conduct, recidivism, etc.
– Abrogation of Incentives Schedule in connection with fine payment pursuant to General Customs Act is confirmed.
– The Good Taxpayer Schedule for payee of Temporary Admission for Re-Export in the Same Estate and the Temporary Admission of Goods for Active Inward Processing is set aside.
For more information, please contact to Julio Guadalupe (jguadalupe@estudiorodrigo.com).
