Impact on foreign trade operations under the State of Emergency as a result of the outbreak of COVID-19.
In accordance with article 8.3 of Supreme Decree 044-2020-PCM, the transport of cargo and merchandise for the entry (imports) and exit (exports) to and from the country are not included in the border closure. It was also stated that the competent authorities shall take measures to ensure these operations, which denotes a willingness not to affect the fluidity of those operations.
In this regard, through Ministerial Resolution No. 0238-2020-MTC/01.02 (published on April 03, 2020), which amended Ministerial Resolution No.232-2020-MTC/01.02, it was stated that cargo transport operations (by air, sea, land and rail) includes the activities related to such operations carried out by the stakeholders that participate in the international logistics chain, such as:
In addition, this regulation clarified that the natural and legal persons whose activities are indicated above, as well as the personnel that, for such purposes, are authorized to transit during the State of Emergency, including the period of compulsory social isolation. This transit may be carried out in private vehicles owned by the same employees of the aforementioned companies and also in mass transport vehicles for personnel belonging to said companies or hired from third parties, with the due authorization of the Ministry of Defense or the Ministry of the Interior.
In relation to this, on April 25, 2020, MINCETUR issued a communiqué reiterating that the development of the activities of loading and unloading of cargo, the activities related to them, as well as the logistics services to support the transport of cargo, including those foreign trade services and/or services necessary for the import and export of merchandise, are not restricted during the State of Emergency decreed as a result of the outbreak of COVID-19.
The same communiqué specified that the referred “related activities”, and in line with the provisions of Supreme Decree No. 044-2020-PCM, and its amendments; Ministerial Resolution No. 232-2020-MTC/01.02 and Ministerial Resolution No. 309-2020-IN, includes all the activities necessary for the merchandise for export to be loaded, from the exporter’s premises, or from the premises that it determines, in the vehicles for direct or indirect shipment abroad, as well as for pallets, boxes or other import cargo units are unloaded and received at the premises of the importer, or the premises that the latter determines, for its proper storage. This includes activities for the reception or dispatch, conditioning, labeling, quality verification, location in the warehouse, among others, of “cargo units”, with own or third party personnel, as applicable.
Finally, said communiqué refers to two important issues related to the scrupulous observance of appropriate health measures aimed at preventing the spread of COVID-19, such as: (i) using the minimum necessary personnel to guarantee the operation of the exercise; and, (ii) the minimum personnel essential for the reception or dispatch of merchandise that has been imported or shall be exported, must be duly accredited by the importing or exporting company, as appropriate.
Customs facilities are ordered under the State of Emergency as a result of the outbreak of COVID-19
Through a document called “Customs Facilities in the Face of the Impact of the Coronavirus Pandemic”, SUNAT reported that in order to facilitate customs procedures during the State of Emergency, a number of facilitation measures have been adopted, including:
On the other hand, through Letter No. 10-2020-SUNAT/3D0000 of April 27, 2020, the Quartermaster Maritime Customs of Callao ordered facilitation measures for virtual procedures related to the customs system of Customs Warehouse, Temporary Export for Re-import in the same state, Temporary Export for outward processing, Re-export and Re-shipment.
Suspension of deadlines for audits and scheduled summonses is extended.
As a result of the declaration of the State of Emergency and the compulsory social isolation measures decreed by the Government through Supreme Decree No. 044-2020-PCM, extended by Supreme Decree No. 075-2020-PCM, SUNAT, in a communiqué dated April 28, 2020, noted that the suspension of scheduled audits and summonses is extended until May 10, 2020. With this, and unless a further extension is envisaged, the audits and summonses should be resumed or rescheduled from May 11, 2020.
Extension of the suspension of the time limits for processing administrative procedures subject to administrative silence.
By Supreme Decree No. 076-2020-PCM, published on April 28, 2020, the extension of the suspension of the terms established in number 2 of the Second Final Supplementary Provision of Emergency Decree No. 026-2020 was ordered. These terms shall therefore be suspended until May 20, 2020.
As recalled, by Emergency Decree No. 026-2020 it was established that, from March 16 to April 28, 2020, the time limits for processing administrative procedures subject to positive and negative silence that are currently being processed were suspended.
Restrictions for exports of health-related merchandise are approved.
By Supreme Decree No. 013-2020-SA, published on April 8, 2020, and amended by Supreme Decree No. 015-2020-SA, published on April 16, 2020, it was established that certain health-related products during the health emergency declared as a result of COVID-19 may only be removed from the country, under any customs system, provided they have a favorable opinion from the Ministry of Health.
These products include protective masks, surgical gloves, other vulcanized rubber gloves, as well as clothing made up of products of headings 56.02 and 56.03 (that is, felts or non-woven fabrics of synthetic or artificial filaments) and non-woven fabrics.
It should be noted that the restriction for the export of these merchandise shall be in force during the health emergency declared by Supreme Decree No. 008-2020-SA.
The extension of the term for the execution of sureties, letters of guarantee and surety policies was established.
Through the Second Supplementary Final Provision of the Emergency Decree No. 036-2020, published on April 10, 2020, it was approved:
(i) Extend the term for the execution of the sureties, letters of guarantee and surety policies issued in the national territory, whose expiration occurs from April 11, 2020 until the termination of the State of Emergency; and, (ii) For those guarantees with a formal expiration from March 11, 2020 to April 10, 2020, a new additional term was established for the execution of the sureties, letters of guarantee and surety policies issued in the national territory referred to in article 1898 of the Civil Code or other specific provision referring to the term, respectively, for the period of validity of the State of Emergency established by Supreme Decree No. 044-2020-PCM and its extensions. In the aforementioned cases, the term for the execution of said bonds, letters of guarantee and surety policies (including those presented to Customs, for example, under the definitive or temporary importation or processing arrangements, as well as in installments) is counted from the day following the termination of the State of Emergency, until the deadline set forth in article 1898 of the Civil Code or other specific provision has been met.
Flexibility for the submission of Certificates of Origin under Trade Agreements signed by Peru. Through a series of communiqués issued by the Directorate of the Origin Unit of MINCETUR, it was reported that within the framework of some of the Trade Agreements signed by Peru, the following countries would accept the submission of copies of the Certificates of Origin with scanned signatures : Brazil, China, Costa Rica, the member states of the European Union, Japan, Uruguay, Colombia, Chile, Bolivia, Ecuador, Singapore, Paraguay, Mexico, the states of the European Free Trade Association (Liechtenstein, Norway, Switzerland, Iceland), Thailand, Venezuela and the Russian Federation. It should be noted that in the cases of Japan and Russia, particular considerations must be taken into account regarding the scanning and filling of the Certificate of Origin, respectively, which must be coordinated with the certifying entities authorized by MINCETUR. It is important to note that exporters, after quarantine, must send the original of the Certificates of Origin with the respective handwritten signature to importers in the country of destination of the exported merchandise. As it is known, the Certificates of Origin are documents through which it is proved that merchandise originates in a particular country under a specific Trade Agreement, therefore, if the other requirements established in said commercial agreement are met, the merchandise covered by said certificates could qualify for a reduction of up to 100% in the customs duties applicable on their import.
Procedures related to the “Customs Warehouse” System are amended.
On April 17, 2020, through Superintendence Resolutions No. 070-2020/SUNAT and 071-2020/SUNAT, it was decided to amend the general procedure “Customs Warehouse” DESPA-PG.03 (version 5) and general procedure “Customs Warehouse ”DESPA-PG.03-A (version 1), respectively, taking into account the amendments incorporated in the General Customs Act, as well as its regulations, in order to introduce improvements in the process. Both procedures set out the guidelines to be followed in the clearance of merchandise for the Customs Warehouse system. However, the general procedure “Customs Warehouse” DESPA-PG.03 (version 5) is applicable in the Customs Offices of Chimbote, Ilo, Mollendo, Paita, Pisco and Salaverry; while the general procedure “Customs Warehouse” DESPA-PG.03-A (version 1) at the Maritime Customs Offices of Callao, Aérea y Postal, Cusco, Iquitos, Paita, Pucallpa, Puerto Maldonado, Puno, Tacna, Tarapoto, Tumbes and Chiclayo. Through these procedures provisions were approved regarding: (i) the incorporation of the operators involved (beneficiaries of customs systems) within their scope of application; (ii) the use of customs seals; (iii) the modalities and terms to assign merchandise; (iv) the physical examination of merchandise; (v) the responsibility for the transfer of the merchandise to the customs warehouse; and so on.
Administrative procedures excepted from the suspension of deadlines established in the Emergency Decree No. 026-2020 are established. By Supreme Decree No. 004-2020-MINAN, the Ministry of the Environment exempted from the suspension of deadlines provided by Emergency Decree No. 026-2020 various procedures, such as those related to the authorization of imports of hazardous and non-hazardous solid waste, export authorization and/or transit of solid waste, among others. The processing of these procedures shall continue, provided that the taxpayer has authorized or authorizes the electronic notification. These procedures must be initiated through the Single Window for Foreign Trade (VUCE).
