International Trade and Customs Newsletter – September 2020



Discretionary power not to determine or sanction infringements provided for in the General Customs Act is adopted.

On September 17, 2020, the Superintendence Resolution No. 000019-2020-SUNAT/300000 was published, through which the application of the discretionary power was adopted by the Customs in order not to determine or sanction certain infringements provided for in the General Customs Act, committed in the Customs Offices of Cusco, Chimbote, Ilo, Mollendo, Pisco, Puerto Maldonado, Puno, Salaverry and Tacna, provided that they are complied with, together, the following requirements:

i) The infringement is included in the Annex of this standard.

ii) The infringement has been committed between September 1, 2020 and September 30, 2020 (including the infringement corresponding to code P44 of the Table of Infringements and Customs Sanctions, related to the non-arrival of the merchandise that goes to the country to the modality of Early Release).

iii) The infringement, included in the annex to this standard, has been committed by a foreign trade operator, intervening operator or third party.

iv) The omitted or correct information has been transmitted or recorded.

It must be noted that no refund or compensation shall be made for payments made in connection with infringements of this standard.

Operators are incorporated in the Information Module on Foreign Trade Logistics Services (MISLO).

On September 5, 2020, Ministerial Resolution N° 182-2020-MINCETUR was published, which provides for the incorporation of customs agents in the MISLO, who from September 15 of this year must transmit to MINCETUR the following:

a) The description of each one of the services provided;

b) The price for each service rendered, without including the General Sales Tax (IGV) and detailing the currency; and

c) The list of services provided that are affected and not affected by the IGV. The information published in the MISLO is binding for the user and the operator.

It must be recalled that the MISLO Regulations, adopted by Supreme Decree No. 007-2020-MINCETUR, provide that operators who fail to submit and/or update this information shall be fined up to 10 UIT. Likewise, it was established that MINCETUR shall not determine or sanction operators for a period of 6 months from the date on which they are obliged to transmit the respective information, a period that may be extended by the same entity.

Provisions related to the rules of origin in the framework of the Free Trade Agreement between Peru and Chile are ratified

Supreme Decree No. 032-2020-RE, published on September 22, 2020, ratified Decision No. 7 of the Administrative Commission of the Free Trade Agreement (FTA), which incorporated Article 4.11 into the Agreement, stating that formal errors in a certificate of origin, such as typographical errors, shall not cause it to be rejected if they are errors that do not generate doubts as to the accuracy of the information contained in the certificate or the qualification of the origin of the goods.

As it is known, in order to enjoy the tariff preferences it is essential to have a certificate of origin, which certifies that the goods originate in Peru or Chile.

Likewise, in such Decision it was provided to incorporate in the list of goods that qualify as originating the waste and scrap that may be used for the recovery of raw materials only if they are derived from manufacturing operations conducted in the territory of Peru and/or Chile or derived from used goods collected in the territory of Peru and/or Chile.


INDECOPI provides for the initiation of countervailing/anti-dumping expiry review procedures

On September 10, 2020, Resolutions No. 104-2020/CDB-INDECOPI and 105-2020/CDB-INDECOPI were published, by virtue of which the Commission on Dumping, Subsidies and Elimination of Non-Tariff Trade Barriers of INDECOPI ruled, respectively, as follows:

  • To initiate the examination procedure for the expiry of measures (“Sunset Review”) to the definitive countervailing duties imposed by Resolution No. 011-2016/ CDB-INDECOPI, on imports of biodiesel (B100) originating in the Republic of Argentina.

The reason for initiating this proceeding, which was requested by a national producer, is (i) the fact that the Argentina government continues to allocate quotas for the sale of biodiesel in the Argentina domestic market and to set the price at which the blending companies purchase the referred biofuel for its mixing with fossil fuels; and, (ii) the fact that reasonable indications have been found that the damage to the National Production Branch is likely to continue or repeat, in case the currently applicable countervailing duties are abolished.

  • To initiate the examination procedure for the expiry of measures (“Sunset Review”) to the definitive anti-dumping duties imposed by Resolution No. 189-2016/CDB-INDECOPI, on imports of biodiesel (B100) originating in the Republic of Argentina.

This proceeding has been initiated at the request of a domestic producer, in view of the finding of reasonable grounds to infer that dumping is likely to continue or recur, in case the anti-dumping duties currently in force are removed.

In both Resolutions, the referred countervailing duties and antidumping duties imposed shall continue to be applied while the investigation lasts. Likewise, it is stated that the interested parties may submit evidence or allegations within six (6) months after the publication of both resolutions in the Official Gazette “El Peruano”, a period that may be extended for 3 additional months.

The deadline is extended for deferment or fractionation of debts managed by SUNAT

Through Supreme Decree No. 285-2020-EF published on September 28, SUNAT has once again declared the extension of the deadline for submitting the application for the Deferment or Fractionation Regime (RAF) until December 31 of this year. This, in view of the economic effects being generated by the COVID-19 pandemic.

It must be remembered that this procedure is initiated through SUNAT Online Operations by submitting virtual form No. 1704. For customs matters, the RAF may be used:

  • Customs tax debts contained in collection settlements that are pending payment as of the date of submission of the application for acceptance, and that are linked to a resolution to determine or resolve a fine from the Table of Sanctions applicable to infringements provided for in the General Customs Act or the Customs Crimes Act.
  • The balances of a previous deferment or fractionation, granted on a special or general basis, in force or with cause of loss, at the date of submission of the application for acceptance, even when the resolution declaring its loss had been notified.

The customs tax debt whose impugnation is in process at the date of the application for acceptance.

The regulations of the Regime of Graduality for the application of the sanctions of fines provided for in the General Customs Act for infringements committed or detected until 30.12.2019 is adopted

On September 27, Resolution No. 0156-2020/SUNAT was published adopting the above-mentioned regulations, in order to provide a treatment similar to that which existed in the defunct customs incentive regime repealed by Legislative Decree No. 1433.

The Annex to this Resolution details the criteria of graduality (payment of the debt, payment of the fine and/or rectification) that must be considered to agree the reduction of the amount of fines related to a total of 38 infringements committed by owners, consignees or consignors, customs brokers, customs warehouses, fast delivery service companies, third parties related to foreign trade operations, among others.

The discounts applicable to the fines have been structured on the basis of four scales: 90%, 70%, 60% and 50%, depending on the opportunity to opt for the gradual regime.

Such regime does not apply in the case of fines that have been: a) determined by the Customs Administration and are cancelled; b) self-assessed by the offender and are cancelled; c) subject to the incentive regime or d) subject to tax instalments or tax deferral, general or particular.

The referred regulation is in force since September 28, 2020 and results from the application of customs infringements committed or detected until December 30, 2019.

Resolution adopting the rules relating to the authorization for the entry or exit of controlled goods is amended

Superintendence Resolution N° 0153-2020/SUNAT published on September 27th, Superintendence Resolution N° 254-2013/SUNAT was amended, adopting the rules regarding the authorization for the entry or exit of controlled goods from the national territory in order to adapt it to the amendments made by Legislative Decree N° 1339 to Legislative Decree N° 1126, which establishes control measures for chemical inputs and controlled products, among other goods.

The most important amendments are the following:

  • It is established that Authorizations for the Entry and/or Exit of Controlled Goods shall not be granted in case the User or any of its shareholders, legal representatives or directors and those responsible for the management of the Controlled Goods are under fiscal investigation or judicial process for illegal drug trafficking or related crimes.
  • Subparagraph g) is added to Article 3, which indicates, as a new condition to generate the request for entry/exit of controlled goods, not to request in the Authorization for Entry of Controlled Goods an amount exceeding the balance of the annual amount requested of the Controlled Goods subject of the mentioned Authorization, considering also the amounts that are in Authorizations pending nationalization.
  • It is provided that a tolerance margin of up to 5% of the total authorized weight for bulk goods and up to 2% for packaged goods, shall be allowed as long as the balance of the annual requested quantity is not exceeded, considering also the quantities that are in Authorizations pending nationalization. Likewise, it is pointed out that any excess over the permitted tolerance margin or over the balance of the annual requested quantity shall have the condition of not being authorized.

This Resolution, as well as the virtual forms (version 2) to request the entry and/or exit of controlled goods, are in force since September 28, 2020.

The general procedure “War Material” is amended

Through Superintendence Resolution No. 0148-2020/SUNAT, published on September 11, 2020, number 2 of section VI of the General Procedure “War Material” was repealed, adopted by the National Superintendence Resolution No. 002126-1998, which establishes the guidelines to follow for the control of the entry and exit to and from the country of the goods considered as war material.

The purpose of this amendment, which entered into force on September 12, 2020, is to adapt the procedure to the current regulations, since based on Decree Law No. 14568 and its regulatory and complementary regulations, it is provided that the import of war material, qualified as such, and carried out by the armed institutes is free of customs duties but affects the IGV and IPM; while the import of war material carried out by the Ministry of Interior affects the payment of all taxes applicable to the import.