COMMENTS TO THE MOST IMPORTANT REGULATIONS
The function of issuing Certificates of Origin has been delegated to the following organizations:
Association of Exporters – ADEX
Ministerial Resolution N° 396-2019-MINCETUR was published on November 12, 2019, through which the Association of Exporters (ADEX) was assigned the function of issuing Certificates of Origin for goods produced at national level within the scope of Free Trade Agreements signed by Peru and under preferential and non-preferential systems.
It is important to note that the Certificates of Origin of goods are the ideal documents that are required to be correctly entitled to tariff preferences within the scope and under the provisions of the Free Trade Agreements signed by Peru. These certificates are important both for the application of contingency reserves or import quotas and the non-application of antidumping duties or any other similar duties upon certifying the origin of the goods coming into the country.
MINCETUR, as competent authority, has delegated and is delegating the function of issuing Certificates of Origin to private sector entities.
This function has been delegated to ADEX for the period of 1 year, counted from the date on which the agreement was signed by this entity and MINCETUR.
Chincha and Piura Chambers of Commerce
Ministerial Resolutions No. 377 and 378-2019-MINCETUR were published on November 1, 2019, through which the function of issuing Certificates of Origin was delegated to a: i) the Chincha Chamber of Commerce, Industry, Tourism, Services and Agriculture (at regional level for goods produced by companies of the Ica Region); and ii) the Piura Chamber of Commerce and Production (at national level).
This function has been delegated to each of these Chambers for a period of 5 years, counted from the date on which the agreement was signed by this entity and MINCETUR.
Significant changes in information technology processes of SUNAT are approved
The Ministerial Resolution of the Secretariat of Public Management N° 008-2019-PCM/SGP through which SUNAT is declared to be under an organizational strengthening process, which will have an impact on the intensive use of information and communications technologies, as indicated in this document.
These changes are expected to have important effects on the modifications of the information technology systems that support the customs procedures for the control of goods entering or leaving the country, all of this within a context of intensive use of such technologies in these customs procedures; new obligations, responsibilities and scheme of offences / sanctions involving the majority of the foreign trade operators, as well as important changes in the national customs system that will become effective upon the publication of regulations, which is expected to occur before the end of 2019.
Tax Court issues Resolution through which it establishes a criterion of mandatory compliance with the application of tariff preferences under the Free Trade Agreement with China
Tax Court Resolution (RTF) N° 09741-A-2019 was published on November 15, 2019, through which mandatory compliance criteria have been established in order to clarify the scope of the claims for the refund of taxes unduly paid or overpayments on the occasion of Customs Declaration for Goods (DAM) subject to the Early Dispatch modality, which have been selected for the green control channel and with a customs guarantee granted in favor of Customs.
Taking into account the problems that arise while in practice due to the refusal of Customs to accept the claims for the refund of duties in the abovementioned cases, the criteria established by the Tax Court is very important not only to clarify specific aspects related to the application of the Free Trade Agreements with China, but also to be able to make those refund claims viable as a way to protect the importer’s legitimate rights.
This way, the Tax Court has established that in these cases what the importer must do is to submit the claims for the refund of taxes unduly paid or overpayments at the time of import; that is until the date of arrival of the means of transport.
This claim must be submitted in writing, indicating that the goods to be imported come from China. This claim can be submitted in hard copy or soft copy together with the information provided in the corresponding DAM.
The Tax Court also stated that in all of the other DAMS (for example, those DAMs subject to the Early Dispatch modality but selected for the orange or red channel and/or that do not have customs guarantees), the declaration in writing regarding the Chinese origin of the goods to be imported must be submitted before Customs releases the goods (authorization to dispose of the goods).
