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International Trade and Customs Newsletter – September 2021

IMPORTANT NEWS

COMMENTS TO MOST IMPORTANT REGULATIONS

The Free Trade Zone of the Cajamarca Region (ZOFRACAJAMARCA) was created Law No. 31343, published on August 14, 2021, created the Free Trade Zone of the Cajamarca Region (ZOFRACAJAMARCA), which is located in the province of San Ignacio of the Department of Cajamarca.

The objective of the creation of this Free Trade Zone is to contribute to the sustainable socio-economic development of northeastern Peru through the promotion of investment and technological development.

Among the most important considerations are the following:

a) The ZOFRACAJAMARCA Organization and Administration Committee is created with administrative, technical, economic, financial and operational autonomy, attached to the Regional Government of Cajamarca, as well as determining its composition.

b) It is established that users that carry out production, commercialization, industrial, agro-industrial, maquila and service activities are exempt from income tax, general sales tax, selective consumption tax, municipal promotion tax, customs duties and tariffs, as well as from all taxes of the central, regional and municipal governments, created or to be created, including those that require an express regulation, with the exception of contributions to pension rights, ESSALUD and its rates.

c) It is established that the operations carried out between users within the ZOFRACAJAMARCA are exempt from the general sales tax and the municipal promotion tax.

d) It is provided that the Executive Branch shall issue the required regulations within a term of no more than thirty (30) calendar days, counted from the date of entry into force of this regulation.

Regulations on advance rulings of non-preferential origin are adopted

Supreme Decree No. 014-2021-MINCETUR, published on August 27, 2021, adopted the Regulation on Advance Rulings of Non-Preferential Origin.

The advance ruling of non-preferential origin is defined as a specific trade measure, through which the origin of a good that could be subject to antidumping, countervailing or safeguard measures is determined prior to importation, which generates certainty among international trade operators.

In this sense, the purpose of these Regulations is to establish the requirements and the procedure to be followed to obtain an advance determination of non-preferential origin.

Among the most important considerations are the following:

(a) It is determined that the Ministry of Foreign Trade and Tourism (MINCETUR), through the Vice Ministry of Foreign Trade, shall be the competent authority to issue advance rulings of non-preferential origin.

b) It is established that the goods covered by the request may be imported after the date on which the resolution takes effect.

c) It is established that the term of validity of the anticipated resolution of non-preferential origin shall be three (3) years, from the day following the date of notification of the resolution.

d) The requirements for the application to obtain a resolution of non-preferential origin are established, which may be submitted through the Bureau of Parties or the Virtual Window of MINCETUR.

e) The guidelines of the procedure for obtaining the advance ruling of non-preferential origin are established.

f) It is determined that the maximum term to resolve the request for advance ruling of non-preferential origin may not exceed ninety (90) working days, counted from the filing of the request.

g) It is established that the information submitted by the producer and/or importer, applicant of the referred resolution, shall be considered strictly confidential.

Specific procedure “Guarantees for Foreign Trade Operators” RECA-PE.03.04 (Version 4) is adopted

By Superintendence Resolution Nº 000125-2021-SUNAT, published on August 29, 2021, version 4 of the Specific Procedure for Foreign Trade Operators’ Guarantees was adopted, leaving the previous version without effect.

The adoption of this new version is supported by the need to update the Specific Procedure for Guarantees of Foreign Trade Operators, in order to adapt it to the regulatory changes and optimize the procedures related to the guarantee.

Among the most important considerations are the following:

a) It is provided that the Foreign Trade Operator (OCE) requesting authorization to operate may submit, by way of guarantee, a surety bond, a surety policy or a nominal guarantee.

b) The characteristics that the guarantees submitted to obtain the authorization to operate as an OCE are established.

c) It is established that prior to the issuance of the guarantee, the guarantor entity may send a draft guarantee to the Customs Collection Division of the National Customs Control Administration (DRA), via e-mail.

d) It is provided that the guarantor entity may submit the new guarantee and a cover letter stating the identification number of the new guarantee and the one corresponding to the one being replaced.

e) It is established that the OCE whose authorization to operate has been revoked, cancelled or not renewed may request the return of the guarantee through the MPV-SUNAT.

f) It is established that for the return of the guarantee, it must be verified that the OCE has no outstanding debt or unfulfilled customs obligations.

g) It is provided that in the event of any enforceable debt, the OCE must be notified through SOL Notifications. Likewise, a peremptory term of five (5) working days is granted for the cancellation or presentation of the corresponding discharges.

General procedure “Customs Warehouse” DESPA-PG.03 (Version 6) is amended

By Superintendence Resolution Nº 000124-2021-SUNAT, published on August 28, 2021, version 6 of the General Customs Warehousing Procedure was amended.

The purpose of the General Customs Warehousing Procedure is to establish the guidelines to be followed for the clearance of goods destined for the customs warehousing regime whereby foreign goods may remain temporarily in the country until their subsequent nationalization. Goods under customs warehousing may also be destined within the authorized period of stay to the regimes of reshipment, temporary admission for re-export in the same state or temporary admission for inward processing.

Among the most relevant considerations are the following:

a) It is determined that in the green control channel the review of the Customs Declaration of Merchandise (DAM) shall not be required, as well as the physical recognition of the merchandise.

b) It is established that the DAM that are numbered under the modality of early clearance may be rectified within fifteen (15) calendar days following the date of the end of unloading, without the application of a fine, provided that there are no preventive measures on the goods.

c) It is established that the customs warehouse must transmit the entry of the vehicle with the cargo to the customs warehouse (IVA), as well as the information of the entry and reception of the goods (IRM), in the manner and within the terms established in the General Cargo Manifest Procedure.

d) It is established that if undeclared, over-declared or missing goods, goods arrived in bad external condition or with violated or adulterated security measures are verified, the customs warehouse must prepare the inventory record of the goods, according to the format of Annex IX of the General Cargo Manifest Procedure.

The “Technical standard that regulates the gradual implementation of the “Virtual Window” electronic boxes system in the administrative procedures of the national port authority” is adopted.

By means of Board of Directors Resolution No. 0042-2021-APN-DIR, published on August 9, 2021, the Technical Standard that regulates the gradual implementation of the Electronic Mailbox System “Virtual Window” in the administrative procedures of the National Port Authority was adopted.

In accordance with its regulatory powers, the National Port Authority (APN) has prepared the referred Technical Standard in order to regulate the use of the Electronic Mailbox System, as well as the implementation of the notification of certain administrative acts and administrative proceedings, through the Electronic Mailbox.

Likewise, the Secretariat of the Board of Directors of the National Port Authority (APN) indicates that the implementation of the Electronic Mailbox System is particularly relevant in the context of COVID-19, as it reduces the contact between people through this notification mechanism.