Adoption of the Regulation of the Logistics Platform System
Supreme Decree Nº 022-2021-MTC, published on July 3, 2021, adopted the Regulation of the Logistics Platforms System.
The Logistics Platforms System is the set of logistics platforms that support production, cargo transportation, as well as logistics associated with internal and external trade, regional development and competitiveness of the country.
The Regulation aims to establish guidelines that facilitate the use and development of the logistics platforms owned by the State that make up the Logistics Platforms System (SPL).
Among the most relevant considerations are the following:
a) The guidelines that shall regulate the actions of the actors involved in the development of the SPL are established.
b) The classification of the logistics platforms that belong to the SPL.
c) The General Directorate of Multimodal Transport Policies and Regulation of the Ministry of Transport and Communications (MTC) shall be responsible for planning the development of these platforms, as well as conducting and promoting their maintenance.
d) The actors involved in the development of the logistics platforms are established, such as the competent authorities, the operator in charge of their operation and the private sector involved in their promotion.
Maritime agents, express delivery service companies, postal service companies and multimodal transport operators are included in the Information Module on Foreign Trade Logistics Services (MISLO)
By Ministerial Resolution Nº 101-2021-MINCETUR, published on July 22, 2021, maritime agents, express delivery service companies, postal service companies and multimodal transport operators were incorporated to the Information Module on Foreign Trade Logistics Services (MISLO).
In accordance with the Foreign Trade Facilitation Law and the Law that establishes measures to promote economic growth, the creation and administration of the MISLO was established, which is freely accessible to the public and contains information on the description, prices and list of foreign trade logistics services.
The Regulation of the Foreign Trade Facilitation Law determines that the information to be submitted for the purpose of updating the MISLO shall include, among other aspects, the prices for each service, the list of services provided and the list of prices subject to and exempt from IGV (General Sales Tax).
Likewise, the operator that is obliged, by provision of the aforementioned Law and its Regulations, must submit and update the information on the logistics services it provides.
Among the most relevant considerations are the dates from which the foreign trade operators obliged to report to MISLO must submit the information on the logistics services they provide and other aspects contained in Article 10 of the Foreign Trade Facilitation Law.
The deadline for customs agents to adapt and comply with their obligations under the Regulation of Article 10 of Law Nº 28977 for the implementation of the MISLO is extended
Ministerial Resolution Nº 102-2021-MINCETUR, published on July 22, 2021, extended the deadline for customs agents to adapt and comply with their obligations under the Regulation of Article 10 of Law Nº 28977, for the implementation of the MISLO.
Pursuant to the Foreign Trade Facilitation Law, operators within its scope must submit information on the foreign trade logistics services they provide and keep it updated.
According to the Regulations of the aforementioned Law, failure to submit or update the information to be published in the MISLO shall result in the application of a fine based on the value of the Tax Unit (UIT) up to a maximum of ten (10) UIT.
Given the state of health emergency due to the COVID-19 pandemic, the Ministerial Resolution in comment was extended until November 16, 2021 the deadline for customs agents to adapt and comply with their obligations under the Regulations of the Foreign Trade Facilitation Law.
Adoption of the Methodology for the calculation of fines and determination of aggravating and mitigating factors, applicable to MISLO operators within the framework of the Administrative Sanctioning Procedure, established in Supreme Decree Nº 007-2020-MINCETUR
Ministerial Resolution Nº 108-2021-MINCETUR, published on July 25, 2021, adopted the methodology for the calculation of fines and the determination of aggravating and mitigating factors, applicable to MISLO operators, within the framework of the administrative sanctioning procedure, established in Supreme Decree Nº 007-2020-MINCETUR.
Pursuant to Article 10 of the Foreign Trade Facilitation Law, operators within the scope of said Law must submit information on the foreign trade logistics services they provide and keep it updated.
In this regard, failure to submit and/or update the information to be published in the information module of the Ministry is considered an infraction punishable by MINCETUR.
Among the most important considerations are the following:
a) The Table of Modalities of the infringing conducts punishable with fine is established.
b) The aggravating and mitigating factors that allow increasing or decreasing the amount of the fine to be imposed are determined.
c) The values of the aggravating and mitigating factors are determined, as well as the percentages of aggravation or mitigation, as the case may be.
d) The factors exempting MISLO operators from liability are determined.
e) The methods for calculating the fine and other considerations for its application are established.
Decision Nº 3 of the Administrative Commission of the Trade Integration Agreement between the Republic of Peru and the United Mexican States on the validity of electronically signed Certificates of Origin is implemented
Supreme Decree Nº 010-2021-MINCETUR, published on July 2, 2021, provided for the implementation of Decision Nº 3 of the Administrative Commission of the Trade Integration Agreement between the Republic of Peru and the United Mexican States.
The Trade Integration Agreement between the Republic of Peru and the United Mexican States was signed on April 6, 2021 and implemented from February 1, 2012.
The Administrative Commission, established by the Parties, has adopted Decision Nº 3 “Issuance and Submission of Certificates of Origin electronically”, which shall enter into force sixty (60) days after the date of the last notification in which the Parties communicate the fulfillment of their respective internal legal procedures or on the date they agree.
Accordingly, the corresponding notifications were made between both Parties and it was agreed that the date of entry into force of Decision Nº 3 would be July 9, 2021.
Among the most relevant considerations of that Decision are the following:
a) The Parties shall recognize the validity of electronically signed Certificates of Origin, which are interchangeable between the respective Foreign Trade Single Windows (VUCE), through the interoperability platform.
b) The Parties shall guarantee the confidentiality of the information submitted through the interoperability platform.
c) The exporter shall request the issuance of the Certificate of Origin, signed electronically, to the competent authority in order to be issued the Certificate of Origin through the VUCE of the Exporting Party.
d) Upon receipt of the electronically signed Certificate of Origin, the VUCE of the importing Party shall carry out the necessary validations and shall report the exporting Party of the results thereof through the interoperability platform. If successfully validated, it shall be available for use by the importer before the customs authority.
The discretionary power not to determine or sanction the infractions foreseen in the General Customs Law is applied
By Resolution Nº 000007-2021-SUNAT/30000, published on July 26, 2021, it was decided to apply the discretionary power to not determine or sanction the infractions provided for in the General Customs Law.
Pursuant to literal b) of Article 12 and the Sole Transitory Complementary Provision of the Regulations of the Special Regime for Fast Delivery Shipments, fast delivery service companies and temporary warehouses are obliged to submit the information on the entry and receipt of the goods to their premises, within twelve (12) hours following the end of the unloading, being non-compliance with such obligation qualified as an infraction provided for in paragraph c) of Article 197 of the General Customs Law.
According to Report Nº 000008-2021-SUNAT/312000, it is pointed out that the twelve (12) hour term, established in the above mentioned Regulation, to submit the information of the entry and receipt of the fast delivery shipments that are transferred out of the air cargo terminal is insufficient, being necessary to establish some additional time for the transfer, receipt, weighing and counting of the goods, as well as to transmit the information of the date of arrival of the means of transport, of the unloading term, of the unloading and of the entry of the vehicle to the customs warehouse.
In this sense, it is indicated that it is necessary to adopt measures to not penalize the companies of fast delivery services and temporary warehouses that do not comply with the obligation of submitting the information of the entry and receipt of goods, within the corresponding term.
In this sense, it is provided not to sanction the infractions foreseen in paragraph c) of Article 197 of the General Customs Law that are linked to the submission of the entry and receipt of the goods, during the process of fast delivery shipments, which have been committed from March 1, 2021 to September 30, 2021.
Among the most relevant considerations are the following:
(a) The conditions to be considered for the application of the discretionary power, with respect to infractions related to the entry and receipt of goods, during the process of express delivery shipments, such as that:
The specific procedure “Import of goods subject to the Amending Protocol of the Peruvian-Colombian Customs Cooperation Agreement” DESPA-PE.01.13 (version 2) is adopted
By Superintendence Resolution Nº 000106-2021/SUNAT, published on July 24, 2021, version 2 of the specific procedure for the Import of Goods subject to the Amending Protocol of the Peruvian-Colombian Customs Cooperation Agreement (PECO) was adopted, repealing version 1 of the aforementioned procedure, Circular Nº INTA-CR.015-2001 and Nº 003-2012/SUNAT/A.
This procedure establishes the guidelines to be followed for the refund, through a negotiable credit note, of the taxes paid on the import of goods under the PECO.
Among the most important considerations are the following:
a) The guidelines on the application of the benefits of the aforementioned Agreement are established, as well as the control actions carried out by the Customs Administration to verify the due acceptance of the goods to such benefits.
b) The guidelines on the endorsement of the negotiable credit note or the request for the issuance of a new credit note are established.
c) The guidelines are established on the notifications issued through the electronic mailbox, as well as the communications to the e-mail address registered in the SUNAT’s Virtual Bureau of Parties.
d) The general information to be included in the Customs Declaration of Goods (DAM) is regulated.
e) The guidelines on the request for regularization/physical recognition of the goods and the request for confirmation of the arrival of the goods for physical recognition are established.
f) The request for rectification of the DAM with respect to the benefit of the Agreement is regulated.
Adoption of the specific procedure “Exemption of IGV and IPM on the import of goods for consumption in the Amazon – Law Nº 27037” DESPA-PE.01.15 (version 2)
By Superintendence Resolution Nº 000107-2021/SUNAT, published on July 24, 2021, version 2 of the specific procedure for exemption of the IGV and IPM on the import of goods for consumption in the Amazon – Law Nº 2703 was adopted, and the first version of the same was repealed.
This procedure establishes the guidelines to be followed for the application of the IGC and IPM exemption in the import of goods for consumption in the Amazon region.
The adoption of the new version of that procedure is based on updating the conditions that goods must meet to access the exemption, the provisions on guarantees and deadlines, as well as regulating the use of electronic means in communications and notifications of administrative acts.
Among the most relevant considerations are the following:
a) The guidelines are established on the application of import benefits, provided for in the Amazon Law, such as exemption from IGV and IPM.
b) It is regulated that the company located in the special tax area that allocates goods to the import regime for consumption may benefit from any international agreement or national regulation with the purpose of exempting or reducing import duties.
c) It is determined that the Customs Administration may carry out ordinary control actions to verify due compliance with the requirements and use of such benefits.
d) The guidelines on the endorsement of the negotiable credit note or the request for the issuance of a new one, in case of loss or partial or total destruction, are regulated.
e) The guidelines are established on the notifications issued through the electronic mailbox, as well as the communications to the e-mail address registered in SUNAT’s Virtual Bureau of Parties.
Adoption of the specific procedure “Temporary import, temporary export and customs transit” through the use of the ATA carnet” DESPA-PE.00.23 (version 1)
By Resolution Nº 000108-2021/SUNAT, published on July 26, 2021, version 1 of the sp
ecific procedure “Temporary Import, Temporary Export and Customs Transit, through the use of the ATA Carnet, was adopted.
The purpose of the adoption of the referred procedure is to regulate the customs procedures of temporary import and export, as well as the customs transit of goods covered by the Convention on Temporary Importation, through the use of the temporary import title, called ATA Carnet.
Among the most important considerations are the following:
(a) The customs procedures applicable to temporary import, temporary export and customs transit is determined.
b) The guidelines are established on the ATA Carnet (CATA), which may replace the customs formalities required for temporary admission for re-export in the same state, temporary export for re-import in the same state and customs transit, as well as the customs declaration of goods (DAM).
c) The guidelines are laid down for goods eligible for the above-mentioned customs procedures, as well as the requirements that they must comply with.
d) Restricted goods are allowed to be subject to the customs procedures, as long as they comply with the requirements demanded by the specific regulations for their entry into, exit from and transit through the country.
e) The terms for the goods to be subject to the referred customs procedures are determined.
f) The provisions on communications to the e-mail address registered in the SUNAT’s Virtual Bureau of Parties, as well as on communications through the user’s electronic mailbox (CEU) to the customs corporate electronic mailbox (CECA) are regulated.
g) The general provisions, guidelines, deadlines and other aspects of each customs procedures to which the goods may be subject are established.
The implementation of the Comprehensive and Progressive Agreement of Trans-Pacific Partnership and the Letters with Australia, Canada, Malaysia, New Zealand and Vietnam are provided for
Supreme Decree Nº 011-2021-MINCETUR, published on July 22, 2021, provided for the implementation of the Comprehensive and Progressive Agreement of Trans-Pacific Partnership and the Letters with Australia, Canada, Malaysia, New Zealand and Vietnam (CPTPP).
Pursuant to Legislative Resolution Nº 31286, on July 16, 2021, the Congress of the Republic adopted this Agreement and the aforementioned international instruments, being ratified on July 19, 2021, through Supreme Decree No. 042-2021-RE.
Pursuant to Article 3.2 of said Agreement, it shall enter into force sixty (60) days after the date on which the signatory has notified the Depositary in writing of the conclusion of its legal procedures.
In this regard, the corresponding notification was made by the Republic of Peru to the Depositary on July 21, 2021, and the Agreement must enter into force on September 19, 2021.
Supreme Decree Nº 033-2000-ITINCI that establishes provisions for the application of the Montreal Protocol on Substances that Deplete the Ozone Layer is amended
Supreme Decree Nº 019-2021-PRODUCE, published on July 23, 2021, amended Supreme Decree Nº 033-2000-ITINCI that establishes the provisions for the implementation of the Montreal Protocol on Substances that Deplete the Ozone Layer.
The purpose of this amendment is to include the substance Hydrofluorocarbon (HFC) as a controlled substance under the scope of Annex F of the Montreal Protocol.
Among the most important considerations are the following:
(a) According to the commitments made by Peru with respect to the HFC substance, the term for its gradual reduction starts from the year 2029.
b) All the substances controlled by the Montreal Protocol on Substances that Deplete the Ozone Layer are listed in Annex I of the Supreme Decree under comment.
c) The schedule for the gradual reduction of the controlled substances of Annex F of the Montreal Protocol, Hydrofluorocarbons (HFCs), is established, as well as the respective control measures, within the framework of what was adopted by the Kigali Amendment.
d) The criteria for the implementation of the schedule of controlled substances of Annex F of the Montreal Protocol are determined, such as the baseline consumption of such substances, the freeze stage and their gradual reduction.
e) From January 1, 2033, the import and export of the controlled substances of the aforementioned Annex F with any State that is not a party to the Montreal Protocol is prohibited.
f) Administrative authorizations for the import of controlled substances of Annex F of the Montreal Protocol, as well as the equipment containing or required for their operation, are regulated.
Specific procedure “Control of goods to deter and intervene illicit trafficking of radioactive material” CONTROL-PE.02.02 (version 1) is adopted
By Superintendence Resolution Nº 000100-2021/SUNAT, published on July 21, 2021, version 1 of the specific procedure “Control of goods to deter and intervene illicit trafficking of radioactive material” was adopted.
The adoption of this procedure is based on the establishment of guidelines to be followed for the control of goods entering and leaving port facilities, which have the radiation monitoring portals system, in order to detect, deter and intervene in the illicit trafficking of radioactive material.
Among its most important considerations are the following:
a) All goods entering or leaving port facilities with radiation monitoring portals (RPM) shall be inspected for radioactive material.
b) A classification of radioactive material, such as naturally occurring radioactive material (NORM), medical radioisotope, radioactive source and nuclear material is performed.
c) Inspections for the detection of radioactive material shall be carried out, which consist of primary inspection, secondary inspection and tertiary inspection.
