Impact on foreign trade operations as a result of the declaration of emergency as a result of COVID-19. According to article 8.3 of Supreme Decree 044-2020-PCM, the transport of cargo and goods for the entry (imports) and exit (exports) to and from the country are not included in the border closure. It was also stated that the competent authorities shall take measures to ensure that the import and export operations are carried out, which denotes a willingness not to affect the fluidity of those operations.
Through Ministerial Resolution No. 0232-2020-MTC/01.02, complemented by Communication No. 014-2020-APN issued by the National Port Authority (APN), it was stated that the abovementioned provision on cargo transport operations (by air, sea, land and rail) includes the activities related to such operations carried out by the stakeholders that participate in the international logistics chain, such as:
It is also specified that the movement of personnel related to the activities detailed above must not be subject to transit restrictions from their homes, businesses, terminals, infrastructure or bases, to ensure continuity of the port operations and the entire logistics chain without prejudice to the provisions on transit matters established by the competent authorities.
Such personnel, who must be duly accredited, must be the minimum requested personnel to carry out the operations, and safety and rationality measures for the relevant facilities must be implemented, thus contributing to complying with the measures to contain the spread of COVID-19.
In addition, through the communications issued by the Ministry of Foreign Trade and Tourism (MINCETUR) on March 20 and 30, 2020, the Ministry specified the following:
A discretionary power not to determine or sanction certain customs infringements committed during the state of emergency is approved.
Through National Associated Customs Superintendency Resolution No. 006-2020-SUNAT/300000, published on March 20, 2020, this Superintendency ordered the application of the discretionary power not to determine and apply certain infringements and sanctions contained in the General Customs Act (LGA) that have been committed between March 12, 2020 and June 9, 2020.
A total of 52 infringements (40% of all the infringements contemplated in the LGA) applicable to foreign trade operators, importers, exporters, beneficiaries of customs regimes, etc. have been included in the abovementioned provision, etc., in matters related to the transmission and submission of information and documents, the submission of declarations and customs control actions.
The tariff rate for various goods is temporarily changed to 0%.
Through Supreme Decree No. 051-2020-MEF, published on March 13, 2020, as amended by Supreme Decree No. 059-2020-MEF, published on March 28, 2020, it was ordered to temporarily establish a 0% tariff rate applicable to 77 National Tariff Subheadings, which have been detailed in Annex 1 of Supreme Decree No. 059-2020-MEF.
Some of the National Tariff Subheadings included in this measure are ethyl alcohol, hydrogen chloride, medicines, medical devices, first-aid kits, among others.
The temporary tariff rate of 0% shall be in force during the period of the declaration of national emergency referred to in Supreme Decree No. 008-2020-SA and its extensions, if any. Once this period has elapsed, the tariff rate that was applicable before the issuance of Supreme Decrees No. 051-2020-MEF and 059-2020-MEF shall be restored.
Suspension of deadlines for Customs administrative proceedings.
Through a communication from SUNAT dated March 19, 2020, and with respect to Customs matters, SUNAT ordered the suspension of deadlines for control supervisions, scheduled summonses and the filing of challenges. This is in accordance with article 138 of the General Customs Act, which allows the suspension of deadlines in customs matters due to a proven force majeure event, as is the case.
In addition, the communication above states that the Customs Intendencies at national level will suspend for 30 business days the deadlines for customs administrative proceedings that have been initiated before March 16, 2020.
On the other hand, through a communication published on the website of the Tax Court, the suspension of the oral reports related to the case files processed with such entity was ordered from Monday, March 16 until further notice.
Finally, the following regulations have been issued ordering the suspension of deadlines for administrative proceedings in general:
SUNAT maintains their basic operations during the State of Emergency
On March 19, SUNAT issued a communication to explain that it has been operating with the minimum staff required and via remote working mechanisms to ensure the development of customs operations at the national level.
In this regard, the communication above states that the entry and exit of goods into and from the country is not subject to restrictions of closure of borders, which is why SUNAT has taken the necessary measures to ensure and facilitate the development of such operations.
Flexibility in the submission of certificates of origin under the trade agreements signed by Peru.
Through a series of communications issued by the Directorate of the Unit of Origin of MINCETUR, it has been reported that within the framework of some of the trade agreements signed by Peru, the following countries would accept the submission of copies of certificates of origin with scanned signatures: China, Costa Rica, European Union member states, Japan, Uruguay, Colombia, Chile, Bolivia and Ecuador.
The exporters must send the original of the certificates of origin with their respective handwritten signature to the importers after the quarantine declared due to the health emergency.
It is also informed that digital certificates of origin are currently being issued under the Pacific Alliance with Colombia and Mexico.
In addition, it is indicated that some trade agreements (such as the ones signed with China, Panama, European Union, etc.) establishes provisions of retrospective issuance of the certificate of origin (certificates are issued after shipment/exit of the goods), in such cases, tariff preferences could be claimed even after the arrival of the goods, in accordance with the regulations established in each trade agreement.
Likewise, it is noted that within the framework of the Andean Community, when the respective certificate of origin is not submitted, the importing member country shall give a 30-day period to submit the original document, otherwise the guarantees shall become effective or the corresponding charges shall be collected.
As is known, the certificates of origin are documents proving that the goods originate in a particular country under a specific trade agreement and, therefore, if they meet the other requirements established in such trade agreement, the goods covered by such certificates could qualify for a reduction of up to 100% of the customs duties applicable to their import.
The effective date of the General Procedure “Final Export” DESPA-PG.02 and other customs procedures is amended.
Through Superintendency Resolution No. 063-2020/SUNAT, published on March 28, the extension of the effective date of several customs procedures was established as follows:
– General Procedure “Final Export” – DESPA-PG.02 (version 7)
It has been ordered to postpone the effective date of this Procedure: (i) until June 30, 2020 for the Customs Intendencies of Puno and Tacna; and (ii) until July 31, 2020 for the Maritime Customs Intendency of Callao and other intendencies [other than those indicated in section (i), as well as the Intendency of Paita, and Air and Postal Customs and the customs intendencies of Chiclayo, Iquitos and Tumbes].
In addition, it is indicated that the regulations on the exit of goods through customs different to the numbering of the declaration will enter into force on July 31, 2020.
– Specific procedure “Acts related to the exit of goods and means of transport” – DESPA-PE.00.21 (version 1)
It has been ordered to postpone the effective date of this Procedure: (i) until June 30, 2020 for the Customs Intendencies of Puno and Tacna; and (ii) until July 31, 2020 for the Maritime Customs Intendencies of Callao and other intendencies [other than those indicated in section (i), as well as the Intendency of Paita, Air and Postal Customs and the customs intendencies of Chiclayo, Iquitos and Tumbes].
In addition, it is stated that the derogating provision of Circular Letter No. 001-2007/SUNAT/A (referring to the Transmission of information and control of cargo to be shipped abroad) will enter into force on July 31, 2020.
– General procedure “Material for aeronautical use” – DESPA-PG.19 (version 3).
It has been ordered to postpone the effective date of this procedure until 31 July 2020 (and no until April 30 as originally planned).
The execution of the First and Second Protocol amending the Additional Protocol to the Framework Agreement of the Pacific Alliance is ordered.
Through Supreme Decrees No. 003-2020-MINCETUR and No. 004-2020-MINCETUR, the First and Second Protocol amending the Additional Protocol to the Framework Agreement of the Pacific Alliance was put into effect from April 1, 2020.
The main objective of these protocols is to increase trade flows among the member countries of the Pacific Alliance: Chile, Colombia, Mexico and Peru.
In particular, the First Amending Protocol establishes provisions on technical barriers to trade; good regulatory practices in the process of planning, drafting, enacting, implementing and reviewing of the regulatory measures; electronic commerce and telecommunications. Some of the specific commitments undertaken relate to, for example, the cross-border information transfer, non-discrimination of digital products, and that no party may apply customs duties, fees or charges for the import or export by electronic means of digital products.
The purpose of the Second Amending Protocol is to harmonize the various regulations of the member countries of the Pacific Alliance, such as those related to the household items, among others.
