The “Simplified restitution of customs duties” (Drawback) general procedure was adopted
Through Superintendence Resolution No. 000183-2020/SUNAT published on October 23, 2020, the procedure was adopted by which the guidelines to be followed in dealing with requests for the simplified procedure of restitution of customs duties (Drawback) were established.
Among the main provisions are:
i) The amount to be refunded is equivalent to three percent (3%) of the FOB value of the exported good with a ceiling of fifty percent (50%) of its production cost;
ii) The use of SUNAT’s Virtual Table of Parties (MVP – SUNAT), for the presentation and attention of requests;
iii) Incorporation of Annexes I “Instructions for the Registration of the Electronic Form – Request for Restitution – Web Drawback”, Annex II “Model Affidavit of the Local Supplier” and Annex III “Considerations for the Digitalization of Documents”;
iv) Guidelines are established for the processing of digitalized documents.
“Temporary admission for inward processing” procedure was adopted
On October 11, Resolution No. 000176-2020/SUNAT was published, adopting version 6 of the general procedure “Temporary admission for inward processing” with code DESPA-PG.06. Version DESPA-PG.06-A of this same procedure was terminated in order to maintain a single procedure and no longer distinguish between customs offices.
The main provisions include:
i) Temporary admission shall be automatically authorized with the presentation of the declaration and guarantee to the satisfaction of SUNAT, with a validity that covers the period requested and does not exceed the period of twenty-four (24) months counted from the date of the release.
ii) The declaration of the goods is processed under the following dispatches and terms:
In advance: before the arrival of the means of transport.
Deferred: after the arrival of the means of transport.
Urgent: before the arrival of the means of transport and up to seven calendar days after the date of completion of unloading.
For the regularization of the early or urgent dispatch, the term is fifteen (15) calendar days after the date of the end of the unloading and the declaration must have “Authorized release”.
iii) Goods intended in a declaration must correspond to a single consignee and be entered in a single cargo manifest, unless they come from a previous regime or with a document from the FREE TRADE ZONE or the ZED.
iv) Notifications and communications between the Customs Administration and the beneficiary of the regime shall be given through the electronic mailbox or to the e-mail address in the MPV – SUNAT
This amendment to the procedure entered into force on October 12, 2020.
“Temporary admission for re-export in the same state” procedure was adopted
Through Superintendence Resolution No. 000185-2020/SUNAT published on October 25, 2020, the aforementioned general procedure was adopted and its previous version was repealed. The modification is based on the necessary adaptation to the modification of the General Customs Act regarding the terms for the customs destination of goods in the modalities of early and urgent clearance and regulation of the concepts of electronic mailbox and MPV – SUNAT.
The main provisions include:
i) The definition of packaging material for the transport of goods is included. Also, the MPV – SUNAT is enabled for the packaging material for export products for an additional period of up to 6 months, indicating the requirements for this.
ii) The request for the physical recognition of goods for the return of machinery parts or equipment temporarily admitted through the MPV – SUNAT is authorized.
iii) At the request of the beneficiary, the customs authority may authorize the physical examination of the goods to be re-exported on its own premises.
iv) The application for Primary Zone with Special Authorization (ZPAE) is included, which must be processed through the MPV-SUNAT.
The procedure entered into force on October 26, 2020.
The “Reimportation in the same state” general procedure was amended
Through Resolution No. 000169-2020/SUNAT published on October 10, 2020, the general procedure for Reimportation in the same state was modified.
The modification is based on the adaptation to the new classification of the subjects involved in the customs activities given by the modification of the General Customs Act and its regulations, categorizing them as foreign trade operators and intervening operators.
Also, given the implementation of the MVP – SUNAT, the procedure establishes guidelines for the electronic submission of various applications such as physical recognition, supporting documents and formulation of certain communications.
The main modifications are:
i) That the owner or consignee, within a period of fifteen calendar days following the completion of the discharge, may request the extension of the deferred dispatch period in duly justified cases for a single time and for an additional period of fifteen calendar days.
ii) That the customs broker attaches the documents supporting the Customs Goods Declaration (DAM) in a digitalized manner through the SUNAT website, according to the automatic request sent to the electronic mailbox by the computer system after the allocation of the control channel. As long as the transmission of digitalized documents through the SUNAT website is not implemented, the documentation is sent through the MPV – SUNAT.
iii) Details are provided regarding notifications made through the electronic mailbox and communications to the e-mail address provided by the MPV-SUNAT.
This regulation entered into force on October 11, 2020.
Version 4 of the procedure “International Customs Transit of Goods CAN-ALADI” DESPA-PG.27 was adopted
Through Resolution No. 000172-2020/SUNAT published on October 10, 2020, the specific procedure “International Customs Transit of Goods CAN-ALADI” with code DESPA-PG.27 was amended, by virtue of which the guidelines to be followed for the customs clearance of goods intended to the international customs transit of goods CAN-ALADI (Countries of the Andean Community – Countries of the Latin American Integration Association) were established.
Based on Decision CAN 617, its amendments and regulations and in accordance with the rules of the ATIT (Partial Scope Agreement on International Land Transport), this procedure regulates the transport of goods under customs control from the customs office of departure to the customs office of destination, crossing one or more border crossings, with suspension of payment of duties, taxes and surcharges.
As a result of the national emergency caused by the global pandemic, it has been decided to replace physical submission with electronic transmission of documents that are essential for clearance and other customs procedures in the international transit of goods. With this, through the MPV – SUNAT, applications for registration of carrier authorizations shall be received. In addition, in this new version of the procedure, the names of various agencies are updated in accordance with the Regulations on Organization and Functions of SUNAT.
This procedure entered into force on October 11, 2020.
The “Duty Free” procedure was adopted
On October 10, 2020, version 2 of the general “Duty Free” procedure was asopted by Resolution No. 000171-2020/SUNAT. This procedure establishes the guidelines to be followed for the control of the entry and exit of foreign and domestic goods, intended for sale in free stores or also called Duty Free.
This new version responds to the changes made to the General Customs Act and its regulations in view of the new obligations to duty free regarding the implementation of security measures, provision of information and facilitation of customs control, changes affecting the general procedure.
Likewise, in order to facilitate the virtual submission and reception of documents, notifications and other communications by taxpayers, this new version is adapted to the use of the MPV-SUNAT. In this way, the MPV – SUNAT shall be used, for example, for the submission of the monthly report of movements and balances of goods.
In addition, it is established that all operators involved in the procedure comply with security measures related to the integrity of the cargo, such as the use of customs seals and transport units that have a control and monitoring system, in order to replace the physical custody of the goods. It also simplifies the transfer of the goods entered through the Maritime Customs Office of Callao to the Air and Postal Customs Office by strengthening the processes of registration and communication of the movement of goods.
This procedure entered into force on October 11, 2020.
“Fast delivery shipments” procedure was adopted
Through Superintendence Resolution No. 000184-2020/SUNAT published on October 23, 2020, the general procedure “Fast Delivery Shipments” version 3 was adopted.
This new version was necessary in consideration of the new special regime for fast delivery shipments adopted by Supreme Decree No. 192-2020-EF, which a new categorization of shipments is established, as well as guidelines for the performance of dispatches by fast delivery service companies. It also incorporates the use of the MPV-SUNAT for the submission of applications and documents by electronic means.
The procedure shall enter into force on November 30, 2020.
New version of the “Simplified export web clearance” procedure was adopted
Through Resolution No. 000174-2020/SUNAT published on October 10, 2020, version 2 of the “Simplified Web Export Dispatch” specific procedure with code DESPA-PE.02.03 was adopted. This new version incorporates improvements in dispatch and adapts the procedure to current regulations, eliminating the two-hour deadline for transmission of the receipt of goods in charge of the temporary storage.
It is important to remember that this procedure allows for exports or shipments abroad with air, sea or land cargo companies, which have no commercial purpose or if they do, their FOB value does not exceed five thousand dollars.
Among the new provisions is the regulation of the use of the electronic mailbox for notifications of acts and the use of the e-mail address registered when submitting requests through the MPV – SUNAT.
Likewise, the replacement of the physical submission of documents which are essential for the office, for their electronic transmission, as well as the dispensing with a new submission of documents in case the regularization of the declaration is selected for prior evaluation.
In addition, in order to facilitate the disposal of the goods when the filing of the declaration has been requested, the withdrawal of the goods from the temporary storage must be allowed with the sole remission of the charge for the reception of the request filed before the MPV – SUNAT, except in the case of declarations selected to red channel without physical recognition or that have an extraordinary control action.
This procedure entered into force on October 11 of this year.
Reasonable Doubt procedure regarding the customs value of the goods may be initiated by the importer
Through Cassation No. 5229-2016 published on October 5 and issued by the Permanent Constitutional and Social Act Chamber of the Supreme Court of Justice, it is stated that the reasonable doubt procedure is not only initiated when the customs authority qualifies the import declaration (DAM) but also when the importer reports omissions or errors in the calculation of the customs value of the imported goods.
In that sense, the reasonable doubt procedure may also be initiated after the qualification of the customs declaration and the customs clearance procedure, a circumstance that would not be prohibited by Decision 6.1 of the WTO Technical Committee on Customs Valuation, by Article 17 of Decision 571 – “Customs Value of Imported Goods”, or by Article 11 of the Regulations of the WTO Value Agreement.
This, in view of the fact that the purpose of the reasonable doubt procedure is the search for the material truth in the import transaction. Thus, denying that at the request of a party the customs value is revised affects the principle of material truth, contained in paragraph 1.11 of article IV of the Preliminary Title of the Act of General Administrative Procedure.
The use of departure tickets in the ports of Paita, Salaverry, Chimbote, Pisco, Ilo and Matarani for the support of the shipment of goods
Through Superintendence Resolution No. 0165-2020/SUNAT published on October 5, numeral 3.2.9 of paragraph 3 of Article 21 of the Regulation of Payment Vouchers has been amended, extending to the ports of Paita, Salaverry, Chimbote, Pisco, Ilo and Matarani the use of a departure ticket in the shipment of goods, instead of the referral guide. This is in order to reduce congestion and the costs involved, and therefore, facilitate and simplify foreign trade.
It is worth remembering that, until the publication of the regulation, only the port of Callao could use the departure ticket. Thus, now it shall no longer be required to use the shipper’s referral or the carrier’s waybill when transferring goods entering the country from the mentioned port terminals to the customs warehouses, primary zone with special authorization (ZPAE) or to any point in the country, as long as the transfer is supported by the departure ticket issued by the port administrator.
The regulation entered into force on October 6 of this year.
The Technical Sanitary Procedure for Risk Analysis prior to the Import of Hydrobiological Resources was adopted
On October 27, 2020, Resolution No. 072-2020-SANIPES/PE was published, adopting the aforementioned procedure to determine the level of risk associated with the importation of hydrobiological resources, in order to ensure the health status of the country, zone and/or compartment where the hydrobiological resources are located. The technical sanitary procedure may be found in the website of the National Organism of Fishing Sanity (SANIPES).
The scope of the rule includes the import of hydrobiological resources for aquaculture activities and the import of species for ornamental purposes.
Procedure for the issuance of a certificate of movable property not belonging to the Cultural Heritage of the Nation for export purposes was adopted
On October 21, the Vice-Ministerial Resolution No. 000169-2020-VMPCIC/MC was published, which adopts Board of Directors No. 003-2020-VMPCI-MC, called “Procedure for the issuance of a certificate of movable property not belonging to the Cultural Heritage of the Nation for export purposes”. The Board of Directors provides for measures to enable the Ministry of Culture to carry out its functions in accordance with the current guidelines for the preventing the spread of COVID-19, making it easier for taxpayers to access its services.
This certificate is issued for the purpose of controlling and preventing illicit trafficking in cultural property. The procedure states that the application file for the issuance of the Certificate is submitted to the Ministry of Culture, through the Virtual Platform for Citizen Service or the Table of Parties of the Headquarters, or the one that takes its place in the Decentralized Directorates of Culture.
This procedure entered into force on October 22, 2020.
