Free Trade Agreement between the Republic of Peru and Australia is ratified
By Supreme Decree No. 009-2019-RE, the Free Trade Agreement between the Republic of Peru and Australia, signed on February 12, 2018, was ratified in Canberra, Australia.
According to this regulation, the Ministry of Foreign Affairs shall publish the date of entry into force of this Free Trade Agreement. The texts can be reviewed here.
According to information published by the Ministry of Foreign Trade and Tourism (MINCETUR), upon the entry into force of this Agreement, 96% of the tariff universe may be exported to Australia at a 0% tariff; and, in the case of imports, 93.3% of the tariff universe may be imported from Australia at a 0% tariff.
Provide for the initiation of an investigation for alleged dumping practices on imports of poplin-type fabrics originating in the People’s Republic of China
Through Resolution No. 012-2019/CBD-INDECOPI, published on February 15, 2019, provided, at the request of the National Industry, for the initiation of an investigation procedure for alleged dumping practices on imports of poplin-type fabrics, originating in the People’s Republic of China.
These fabrics, according to the Resolution subject of comment, are defined as follows: raw, white or dyed fabric, polyester blend with cotton, where polyester predominates by weight (greater than 50%), of taffeta-type ligament, with a width of less than 1.80 meters, weighing between 90 g/m2 and 200 g/m2 each.On the one hand, the decision to initiate this proceeding lies in the fact that there would be reasonable evidence of the existence of dumping practices in shipments to Peru of poplin blends originating in China in the period analyzed (from August 2017 to July 2018).
Moreover, it has been established that evidence would exist regarding the existence of a foreseeable and imminent threat of harm to the National Industry, as a result of imports of that product originating in the United States, in the period from February 2015 to July 2018.
Interested parties may submit evidence or allegations within six (6) months after the publication of the Resolution subject of comment in the Official Gazette “El Peruano”. This period may be extended for a further three months.
Resolutions which provided for: (i) maintaining the validity of anti-dumping duties on imports of shawls and sandals originating in the People’s Republic of China; and, (ii) modifying the mode of application of these anti-dumping duties are confirmed
On February 14, 2019, Resolutions No. 0281-2018 / SDC-INDECOPI and 0282-2018 / SDC-INDECOPI were published, pursuant to which the Specialized Chamber for the Defense of Competition of the Court of Defense of Competition and the Intellectual Property of Indecopi confirmed:
(i) Resolution No. 047-2016 / CBD-INDECOPI, issued by the Commission on Dumping, Subsidies and Elimination of Non-Tariff Trade Barriers of this entity, through which it decided to maintain the validity for a further 3 years of the anti-dumping duties imposed on imports of shawls and sandals with rubber and plastic uppers and soles of different materials, originating in the People’s Republic of China.
The aforementioned anti-dumping duties were imposed by Resolution No. 001-2000/CDS-INDECOPI, the application has been extended by the Commission on Dumping, Subsidies and Elimination of Non-Tariff Trade Barriers of Indecopi. (ii) Resolution No. 113-2016/CBD-INDECOPI, issued by the Commission on Dumping, Subsidies and Elimination of Non-Tariff Trade Barriers of this entity, through which it decided to modify the modality of applying the definitive anti-dumping duties imposed by Resolution No. 001-2000/CDS-INDECOPI, on imports of shawls and sandals with rubber or plastic uppers and soles of different materials, originating in the People’s Republic of China. Accordingly, the exclusion from the scope of the anti-dumping duties of imports of shawls and sandals with rubber or plastic uppers and soles of different materials has been confirmed, originating in the People’s Republic of China that register FOB import prices above US$ 3.00 per pair for shawls and US$ 3.10 per pair for sandals.
Important precision regarding the due gradual regime acceptance for the reduced payment of fines is established
On February 1, 2019, the Resolution of the Fiscal Court No. 00665-A-2019 was published in the Official Gazette “El Peruano”, through which a binding criterion has been established related to the due compliance of requirements for the gradual regime acceptance for the reduced payment of fines, approved by Resolution of the Deputy National Superintendency for Strategic Development No. 002-2015-SUNAT / 500000.
In accordance with this criterion, it is specified that for the purposes of accessing the gradual regime it is necessary to prove, among other requirements, the payment of the entire outstanding debt established by the offender or the Customs Authority, plus the interest generated until the day of its cancellation.
This, according to the resolution under analysis, means that regardless of who is responsible for paying the debt (importer or customs broker), it will be necessary to prove the full payment of said debt for the purpose of accessing the payment reduction of the fine according to the gradual regime.
The assumption analyzed in Resolution No. 00665-A-2019 is related to the incorrect declaration of the National Tariff Subheading (SPN) of imported products, which, for the purposes that the customs agent may access the gradual regime in reference, it would be required that: (i) the importer pay the omitted taxes plus default interest; and (ii) the customs agent pays (with the respective rebate) the fine for incorrectly allocating an SPN, plus default interest.
On this basis, the customs agent would have to be accommodated to the reduction of fines according to the gradual regime, depending on the fact that the importer has previously paid the full amount of the omitted taxes plus the respective default interest. Thus, the refusal of the importer to proceed with this payment (for example, the importer decides to contest the debt) would not allow the customs agent to receive this benefit.
Internal regulations of the Free Zone and Commercial Zone of Tacna are approved On February 4, 2019, Ministerial Resolution No. 038-2019-MINCETUR was published, through which the approval of the internal regulations of the Free Zone and Commercial Zone of Tacna was arranged. The full text of these regulations may be found at the following link on the MINCETUR website.
On the occasion of the recurring legal advice we provide to various clients in audits carried out by the Customs Administration, we suggest taking into account the following aspects in order to successfully face a procedure of this nature:
(i) Review and clarify the scope of the audit. That is, customs declarations and/or ad hoc operations that are subject to review during the audited period.
(ii) Keep a documented record of all the actions carried out in the framework of the audit (records of delivery of documents, formal requirements issued in writing by the Customs Authority, etc.).
(iii) To be aware of the deadlines granted by the Customs Authority to meet their requirements, as well as the need to make timely requests for extension of said deadlines.
(iv) Evaluate aspects related to the limitation of the power of the Customs Authority, either to determine taxes and to apply fines as to proceed with the collection of them. It is very important to attend and properly carry out an audit in order to mitigate to the maximum possible contingencies that may be determined by the Customs Authority, as well as to access to applicable fines reduction regimes.
