Discretionary power not to determine or sanction infractions provided for in the General Customs Law was adopted
Through Resolution Nº 000005-2021-SUNAT/30000 of the National Customs Deputy Superintendence, published on June 27, 2021, the discretionary power to not determine or sanction infractions provided for in the General Customs Law for customs warehouses was adopted.
In consideration of Technical Report Nº 000015-2021-SUNAT/312100, the importance of a three (3) month stabilization stage for customs warehouses to adapt to the new customs clearance process was specified, as well as the need to unify the clearance system in a single platform in order to correct possible inconsistencies at the IT level.
Among the most relevant considerations are the following:
(a) The application of the discretionary power, with respect to the determination and sanctioning of infractions of the General Customs Law.
b) The infringement referred to in this resolution include failure to record the entry or exit of the vehicle with the load from its enclosures and the lack of conformity of the reception of the goods, completely and without errors.
c) The conditions to be met jointly for the application of the discretionary power:
(i) Infringements correspond to declarations of the customs warehouse regime, numbered from May 31, 2021.
(ii) They have been committed, from May 31, 2021, to August 31, 2021, by the temporary or customs warehouse, as appropriate.
(iii) The offender has recorded the missing information.
The definitive safeguard measure on imports of ready-to-wear garments is not applicable
Supreme Decree Nº 008-2021-MINCETUR, published on June 7, 2021, provided for the non-application of the definitive safeguard measure on imports of ready-to-wear clothing.
On November 1, 2020, the Commission on Dumping, Subsidies and Elimination of Non-Tariff Trade Barriers of INDECOPI decided to initiate, ex officio, the investigation procedure on imports of garments regarding safeguards.
By Report Nº 009-2021/CDB-INDECOPI, the Commission recommended imposing provisional safeguard measures on the aforementioned imports, considering, on a preliminary basis, the existence of a possible threat of serious injury to the domestic apparel industry, due to the significant increase of such imports.
On February 18, 2021, by Supreme Decree Nº 002-2021-MINCETUR, it was decided not to apply the provisional safeguard measure on imports of ready-made garments.
According to Technical Report Nº 038-2021/CDB-INDECOPI, the Commission detailed the results of the investigation, specifying, among other aspects, that since the minimum necessary information was not obtained from a significant proportion of national apparel producers to define the national production branch, it is not appropriate to make any recommendation to the Multisector Commission, formed by the Minister of Economy and Finance, the Minister of Foreign Trade and Tourism and the Minister of the Sector to which the affected production branch belongs.
On June 1, 2021, as a result of the analysis and conclusions of the aforementioned report, the Multisectorial Commission decided not to apply a definitive safeguard measure on imports of garments, since it may not determine the existence of a threat of serious injury to the domestic industry, caused by the increase in imports in question.
Importation, purchase and provision of the SARS-COV-2 Coronavirus Vaccine as a health vaccination strategy is promoted to guarantee its timely access
Law Nº 31225, published on June 21, 2021, promotes the importation, purchase and provision of the vaccine against the SARS-CoV-2 coronavirus as a health vaccination strategy to guarantee its timely access.
The purpose of the aforementioned Law is to guarantee the health strategy for the importation, purchase and provision of the vaccine against SARS-CoV-2, in order to allow the immunization of the entire Peruvian population.
Among the most relevant considerations are the following:
a) The authorization of the private sector to submit the file for the importation or purchase of the vaccine against SARS-CoV-2, which must be made available to the National Center for Strategic Resources Supply (CENARES) for its free distribution in the national territory, within no more than seven (7) calendar days, from the submission of the file.
b) If the aforementioned vaccine is acquired, the private companies shall have the priority to immunize their personnel, within the framework of the National Vaccination Plan against the COVID-19.
c) The Ministry of Health shall coordinate and carry out the cooperation agreements with the institutions providing health services (IPRESS) of the private sector, so that they contribute to the immunization process free of charge.
d) The importation or purchase of the vaccine against SARS-CoV-2 by the private sector, ordered by CENARES, shall be considered as an expense of the private company, which shall be deductible from income tax, while the health emergency lasts.
e) The Ministry of Economy and Finance shall evaluate the exonerations of any type of tariff, with respect to the importation or purchase of the vaccine against SARS-CoV-2.
f) The IPRESS that are authorized to vaccinate citizens or workers shall immediately inform the Ministry of Health about the complete data of the beneficiaries, which shall be registered in the National Register of Universal Vaccination against COVID-19.
Amendment of the Regulation of deferral and/or installment of tax and customs debt
By Superintendence Resolution Nº 000087-2021/SUNAT, published on June 30, 2021, and in force as from July 1, 2021, the Regulation on the deferral and/or installment payment of tax and customs debt was amended, leaving without effect the Specific Procedure RECA-PE.02.03 (“Deferral and/or installment payment Art. 36 Tax Code”).
This regulation establishes a single regulatory framework that regulates the fractioning and deferral of tax and customs debt, as well as granting an additional benefit such as refinancing.
Requests for fractionation of tax and customs debt filed and pending resolution as of June 30, 2021, are resolved and regulated by the provisions of Resolution Nº 161-2015-SUNAT.
The Specific Procedure “Application of Tariff Preferences under the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one hand, and the Republic of Colombia, the Republic of the Agreement and the Republic of Peru, on the other hand” DESPA-PE.01.37 (version 1) was adopted
By Superintendence Resolution Nº 000079-2021/SUNAT, published on June 15, 2021, the first version of the specific procedure for the application of tariff preferences under the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one hand, and the Republic of Colombia, the Republic of Ecuador and the Republic of Peru, on the other hand, was adopted.
On December 29, 2020, the Trade Agreement between the United Kingdom and Northern Ireland, and the Republic of Colombia, the Republic of Ecuador and the Republic of Peru was adopted, ratified and its execution was ordered as from December 31 of that year.
Among the most relevant considerations are the following:
a) Tariff treatment of the tariff preferences applied to imports of goods originating in the United Kingdom.
b) Guidelines on the proof of origin, which certifies the origin of the goods imported from the United Kingdom.
c) Guidelines on the content and form of the certificate of origin, as well as the corresponding declaration of origin.
d) Guidelines on the direct transportation of the imported goods that shall benefit from the preferential treatment.
e) Provisions on the actions during clearance, such as the request for international preferential treatment and the request for verification of origin.
f) Provisions on the request for international preferential treatment after clearance.
Specific Procedure “Use and Control of Customs Seals and other obligations that guarantee the integrity of the cargo” CONTROL-PE.00.08 (version 3) was amended
By Superintendence Resolution Nº 000081-2021/SUNAT, published on June 16, 2021, version 3 of the specific procedure for the use and control of customs seals and other obligations that guarantee the integrity of the cargo was amended.
The purpose of this procedure is to establish the guidelines related to supplier registration, use and control of customs seals, as well as the implementation of security measures to ensure the integrity of cargo transported in closed containers and van or tank type vehicles, whose structure and conditioning allows their sealing.
The amendment is based on the need to modify the entry into force of the inclusion of the QR code in the customs seals and to modify the characteristics of the customs seals referred to the size of the code, given the reduction of Peruvian exports and the movement of containers.
Among the most important considerations are the following:
a) The minimum characteristics that the customs seal must have, whether it is of the bolt or cable type.
b) With respect to the bolt type seal, it must include the QR code printed and visible on the drum, which shall store the customs seal number that allows its automatic identification. In case the drum is encapsulated, it shall not interfere with data capture and reading.
c) With respect to the cable seal, it shall contain the QR code printed and visible on the body, which shall store the Customs seal number that allows its automatic identification. In case the body is encapsulated, it shall not interfere with data capture and reading.
