Several provisions related to the Customs Declaration for Goods (DAM) are amended.
The Customs Declaration for Goods (DAM) is a Sworn Statement through which the Consignee (of an import operation) or Consignor (of an export operation) of the goods inform the Customs Authority of the Customs Regimen for such goods.
This declaration is important as the implementation of relevant control actions will be based on this declaration. On this basis, and due to its importance, the mistakes in the information consigned in the DAM are infringements that are penalized with fines. The Customs Authority can refer the case to the local police to determine if a criminal investigation is required to be initiated, if the police considers that there is sufficient evidence of the possible commission of Customs crimes (smuggling, fraudulent evasion of customs duties, etc.)
This said, we inform that SUNAT has made various changes related to the Customs Declaration for Goods (DAM) through the following Superintendency Resolutions:
The following Procedures have been modified: “Import for Consumption”, DESPA-PG.01-A (version 2); “Import Consumption”, DESPA-PG.01 (version 7); “Temporary Admission for Re-exportation in the Same State”, DESPA-PG.04-A (version 1); and, “Temporary Admission for Inward Processing”, DESPA-PG.06-A (version 1).
The purpose of these changes, which became effective on April 16, 2019, is to remove the obligation to submit the hard copy the Andean Declaration of Value (DAV) as supporting documentation for the corresponding DAM in the Customs offices of Importation of Goods for Consumption, Temporary Admission for Re-exportation in the Same State and Temporary Admission for Inward Processing. In addition, it is stated that the DAV is considered to have been filed only if the information consigned in Form B of the corresponding DAM has been electronically transmitted.
Several additions and changes have been made to the Procedure “Valuation of goods according to the WTO Value Agreement”, DESPAPE.01.10a (version 6) and the Instructions “Customs Unique Declaration (DUA)”, DESPA-IT.00.04 (version 2), among which the most important are:
These changes and clarifications became effective on April 16, 2019.
Several changes have been made to the Instructions “Customs Declaration for Goods (DAM)”, DESPA-IT.00.04 (version 2), among which the most important are:
These consequences vary depending on the amount of the international transaction, and the following consequences may apply: reshipment and/or a fine equivalent to 30% of the declared FOB value of the goods and inability to have access to the tax benefits associated with the corresponding foreign trade transaction (deduct expenses, costs or credits; offset taxes or request tax returns, credit balances, tax returns, early recovery, restoration of custom duties).
This provision became effective on April 22, 2019.
The anti-dumping duty on imports of sandals and flip flops with uppers of rubber or plastic and soles of different materials from the People’s Republic of China is terminated.
Resolution No. 046-2019/CDB-INDECOPI was published on April 11, 2019, through which the Commission for Dumping, Subsidies and Elimination of Commercial Non-Tariff Barriers ordered to terminate the anti-dumping duty on imports of sandals and flip flops with uppers of rubber or plastic and soles of different materials from the People’s Republic of China from April 13, 2019.
The abovementioned antidumping duties were imposed by resolutions No. 005-97-INDECOPI/CDS and 001-2000/CDS-INDECOPI, and extended through resolutions No. 181-2009/CFD-INDECOPI and 047-2016/CDB-INDECOPI until April 12, 2019, without having initiated a review process of the antidumping duties to determine the extension of such duty within the timeframe established in the current regulations. Therefore, the antidumping duties were terminated on April 13, 2019, in accordance with the provisions of the abovementioned resolution.
Amendment to the Procedures related to the Cargo Manifest and its amended version.
The Cargo Manifest is a document sent by the international carrier to the Customs Authority, and it is the first source of information related to the goods that will arrive in the country. Therefore, the correct electronic data processing without any inconsistencies throughout the customs clearance process will depend of the validity and accuracy of the information consigned in Cargo Manifest, otherwise observations will be raised, which will cause delays and surcharges.
That said, we inform that through Superintendency Resolutions No. 068-2019/SUNAT, 069-2019/SUNAT, 090-2019/SUNAT and 091-2019/SUNAT, changes have been made to the General Procedure for “Cargo Manifest” DESPA-PG.09 (version 6) and Specific Procedure “Rectification of Cargo Manifest, related acts, linked documents and Incorporation” DESPA-PE.09.02 (version 6).
These changes are basically related to the simplification and optimization of processes and use of electronic mailboxes so that the foreign trade operators can send the documents linked to the Cargo Manifest and related acts to the Customs Authority.
It is worth mentioning that the two first resolutions became effective on April 12, 2019, and the last two resolutions will become effective on May 6 (with regard to the manifests of transport by sea, river and land) and on June 3, 2019 (with regard to the manifests of transport by air).
Publication of draft resolutions related to Customs procedures.
SUNAT has published the following draft resolutions in their Website (http://www.sunat.gob.pe/legislacion/proyectos-ta/2019/proy-normas.html):
It is important to note that the taxpayers can send their comments on the first two draft resolutions until May 10, 2019.
