COMMENTS TO THE MOST IMPORTANT REGULATIONS
Regulation of the General Customs Act is modified
On December 9, 2019, the Supreme Decree No. 367-2019-EF was published, whereby it was decided to modify the Regulations of the General Customs Act adapting it to the modifications made to the General Customs Act through Legislative Decree N° 1433. The purpose of this modification is to speed up foreign trade operations, protect the security of the logistics chain and strengthen the actions of SUNAT.
As was pointed out, by means of said Legislative Decree, important modifications were introduced to the General Customs Act which suppose a new comprehensive reform of the Peruvian customs system including, among others, new standards in which – on the hand- Customs Authority will relate to operators and on the other hand, operators will relate to each other, on the other.
All this involves the creation of a new obligation scheme, as well as the establishment of a new framework of infringements and sanctions, circumstances. These may significantly impact on both operating and logistics cost level related to foreign trade operations, and the creation of contingencies that shall be avoided or mitigated by monitoring and timely alert systems duly updated.
Among the important modifications proposed at a regulatory level, the below mentioned entered into force on December 31, 2019. We mention the significant ones, as follows:
– The Obligatory of Electronic Mandate which allows the owner, consignee or consignor to entrust to a customs agent, in a virtual way, the clearance of merchandise, so that any of above mentioned persons is responsible for the customs destination of said merchandise to any customs regime, at the expense and risk of the former (owner, consignee or consignee). Therefore, it will no longer be necessary to carry out the physical endorsement of the transport document or process powers of attorney through a notary. SUNAT has published the following tutorial: www.youtube.com/watch?v=WYdJh-IeWdQ to facilitate the registration of said mandate. ·
– The obligatory modality of early dispatch in the import regime for consumption, except in the case of goods:
a) whose FOB value does not exceed two thousand dollars of the United States of America (US$ 2,000.00);
b) that they are assigned under the modality of urgent dispatch;
c) that they are in the country and that they have previously been assigned to another customs regime;
d) by which the application of tariff quota is requested;
e) from free zones or special development zones;
f) restricted;
g) under Act No. 29963, Act on Customs Facilitation and Entrance of Participants to hold international events declared of national interest;
h) qualified as donations and,
i) determined by the Customs Administration.
This modality will be optional in other customs regimes, as well as in other special customs regimes unless their specific regulations establish otherwise.·
– Terms for the customs destination of the merchandise and the methods of dispatch for declarations have been modified.
– New deadlines have been established for the enforceability of the customs tax obligation.·
– Details have been made regarding the use of customs guarantees (global and specific) for all Foreign Trade Operators depending on their category.
– New obligations are foreseen to be fulfilled by different foreign trade operators (importers, exporters, customs agents, customs warehouses, and port and airport operators, among others), intervening operator and third parties, as well as infringements they will incur before the breach of said obligations.
– The following general guidelines for the application of sanctions are established:
a) The severity of the economic damage or loss caused.
b) The circumstances of the commission of the infringement.
c) The existence or not of intentionality in the conduct of the offender.
d) The voluntary correction of the offending behavior.
e) Repeat within the established period.
f) The category of the offending foreign trade operator.
g) The condition of authorized economic operator of the offender.
h) The impact of the commission of the infringement on customs control.
i) The possibility of graduating the sanction.
– Cases of minor offenses not punishable to foreign trade operators with category A are provided. This provision applies only with respect to the first three infractions determined by the Customs Administration or self-determined by the offender, committed in the period of one calendar year.
– Causes and deadlines that results legal abandonment of goods have been regulated.
– Provisions related to the delivery and transfer of merchandise have been established.
– New regulations related to urgent dispatches and relief of consignments have been approved.
The new table of penalties applicable to infractions foreseen in the General Customs Act is approved.
On December 31, 2019, the Supreme Decree No. 418-2019-EF was published, whereby it was decided to approve the new table of penalties applicable to infractions foreseen in the General Customs Act repealing the previous table of injuries approved by Supreme Decree No. 031-2009-EF. The purpose of this is to adapt the sanction framework in accordance with the General Customs Act modified by Legislative Decree No. 1433. The new table of infractions, unlike the previous, has grouped the infractions into four large groups, some of which have been subdivided into several subgroups, as shown below:
| Infractions of Foreign Trade Operators | Infractions of operators involved | Infractions of third-parties | Punishable infractions by confiscation |
| Authorizations.
Manifesto and related acts. Statement Other information. Customs control. Security. |
Manifesto and related acts. Statement.
Other information. Customs control. Security. |
— | — |
Each of the infractions, in addition to identifying the applicable penalty and the subject who commits the infraction (infringer), also specifies the seriousness of the infraction (very serious, serious, and mild). Besides that, the regulation under comment has established the alleged non-punishable level infractions referred to in the General Customs Act and its Regulations, specifically to the first three infractions affected by the Customs Administration or self-determined by the offender, committed by the foreign trade operator with category A, in the period of one calendar year. Finally, it is specified that the measurement of the level of compliance with customs operations by the foreign trade operator is measured taking into account the infractions punished with fine and suspension, as well as the seriousness of these infractions.
Specific procedures related to customs control following the customs clearance, as well as with regard to customs controls to foreign trade operators and involved operators. On December 25, 2019, the Superintendence Resolution No. 264-2019/SUNAT was published, through which the specific procedure “Customs Control following the customs clearance” CONTROL-PE.01.09 (version 1) was approved, as well as Superintendence Resolution No. 265-2019/SUNAT, through which the specific procedure “Customs control of foreign trade operators and involved operators” CONTROL-PE.01.10 (Version 1) was approved. The main modifications introduced by Superintendence Resolution No. 264-2019/SUNAT are the following:
– Guidelines for the programming and execution of the post-customs clearance control actions are established in order to verify the compliance with the customs tax obligations and the formal obligations related to them, as well as the possibility that the controlling agent can notify in the SOL mailbox of the person adversely affected by the Customs Service decision, the documentation linked to the programming and execution process such as requirements or requests for information, cover letters, results of the request, determination and/or fine resolutions, etc.
These provisions entered into force on December 31, 2019
– Details have been incorporated in the specific procedure “Immobilization – seizure and legal determination of goods” CONTROL-PE.00.01 (version 7), with the purpose of allowing electronic notification of certain acts linked to immobilization actions – seizure of goods, as well as regarding their return.
These provisions will take effect on Thursday, January 9, 2020.
– The acts that can be notified electronically have been modified in the framework of the reasonable doubt procedure contemplated in the specific procedure “Valuation of Goods according to the WTO Value Agreement” DESPA-PE.01.10a (version 6), such as the communication of reasonable doubt, the value determination report, among others.
These provisions will take effect on Thursday, January 9, 2020.
– The acts that can be notified electronically in the framework of the reasonable doubt procedure contemplated in the specific procedure “Valuation of goods according to the WTO Value Agreement” DESPA-PE.01.10a (version 6) have been modified, such as the communication of reasonable doubt, the value determination report, among others.
These provisions will take effect on Thursday, January 9, 2020.
– The derogatory of the specific procedure “Control of declared value in high-risk imports” CONTROL-PE.01.06 (version 2) was established.
On the other hand, we mention main modifications introduced by the Superintendence Resolution No. 265-2019/SUNAT, which will take effect on December 31, 2019. They are the following ones:
– The guidelines to be followed for the programming and execution of customs control actions to foreign trade operators and intervening operators were established in order to verify compliance with the requirements required to be operated as such, as well as the possibility that the controlling agent or the requested customs officer can notify in the SOL mailbox of the person adversely affected by the Customs Service decision, the documentation linked to the programming and execution process such as information requirements or requests, requirement results, fine resolution, etc.
– The derogatory of the specific procedure “Inspection visits to customs dispatchers, customs warehouses, postal service companies and fast delivery service companies” CONTROL-PE.01.02 (version 1) was established.
As can be seen, the notifications related to procedures to which we have referred will be made electronically through the electronic mailbox SOL of SUNAT. For this reason, we recommend, a much more periodic review of said mailbox in order to carry out an adequate control of the notifications and the deadlines that can be generated as a result of these notifications.
OTHER CURRENT SUBJECTS Regulations of the Civil Aeronautics Act and Regulations of the Civil Aviation Security Act are modified.
On December 16, The Supreme Decree N° 036-2019-MTC was published, through which the Regulations of the Civil Aeronautics Act and the Regulations of the Civil Aviation Security Act were modified in order to establish the administrative procedures and requirements of civil aviation activities, as well as approving services provided exclusively by the General Directorate for Civil Aviation (DGAC) of the Ministry of Transportation and Communications.
This Supreme Decree orders and specifies procedures under the jurisdiction of the DGAC. We specified some of them as follows:
The scope of delegation granted to the Chamber of Production, Commerce, Tourism and Services of Paita was extended.
On December 2, 2019, the Ministerial Resolution No. 429-2019-MINCETUR was published, which expanded the scope of delegation granted to the Chamber of Production, Commerce, Tourism and Services of Paita (CPCTS) so that it can issue certificates of origin to goods produced throughout the national territory.
Previously, CPCTS only had the power to issue Certificates of Origin in exporting companies in the Piura Region. The Chamber itself requested the Ministry of Foreign Trade and Tourism to grant it the power to issue Certificates of Origin at the national level.
This request was accepted by the Directorate of the Unit of Origin of the General Directorate of Foreign Trade Facilitation of the Vice Ministry of Foreign Trade, so it was considered feasible to grant the extension of the delegation scope to have the power to issue Certificates of Origin to the CPCTS. Hence, what corresponds is that the Vice Ministry of Foreign Trade sign the addendum to the agreement of delegation of power signed with the CPCTS, for the purposes of making possible the extension requested by the CPCTS.
