Negative List of Goods for manufacturing or production activities within the Special Development Zones – ZED (Ilo, Matarani, Paita and Tumbes) is approved.
Supreme Decree N° 015-2019-PRODUCE was published on October 12, 2019, through which the “Negative List of Goods falling under national tariff subheadings (355 tariff subheadings in total) for which manufacturing or production activities may not be carried out within the ZED” has been approved. As a result, the list of goods that cannot be used within the ZED for manufacturing or production purposes has been updated.
As a reference, the majority of the goods included in such list are: fishes, and other marine animals, by-products of sugar cane, fuels and some minerals such as Copper, Aluminium, and Lead; among other goods.
It should be noted that, according to the ZED regulations, the following activities are considered manufacturing or production activities: (i) Industrial activities, (ii) in-bond processing, (iii) logistics activities, (iv) repair and reconditioning activities, (v) telecommunication activities, (vi) information technology activities, and (vii) scientific and technologic research and development activities. This way, the goods consigned in this list cannot be used in any of these activities.
Instructions for “Minimum Descriptions of new and used vehicles” are approved
Superintency Resolution No. 196-2019/SUNAT was published on October 11, 2019, through which the Instructions for “Minimum Descriptions of new and used vehicles” DESPA-IT.01.20 (version 1) are approved in order to establish the guidelines to ensure the correct filling-out of the Customs Declaration in the import for Consumption regimes, Temporary Admission for Re-export in the same State and temporary admission for inward processing, with respect to new and used vehicles classified within the tax headings of the harmonized system: 8702, 8703, 8704, 8705, 8706 y 8711 and national tariff subheadings 8701.20.00.00, 8716.10.00.00, 8716.20.00.00, 8716.31.00.00, 8716.39.00.00 and 8716.40.00.00.
Based on this, and taking into consideration the new provisions of the National Regulation of Vehicles, it has been provided to repeal Circular Letter N° 01-2004/SUNAT/A which regulated the content quality of the customs declaration regarding vehicles.
It is worth mentioning that this instruction came into force on October 25, 2019.
Notifications of administrative acts by electronic media
Superintendence Resolution No. 211-2019 / SUNAT was published on October 27, 2019. It specified provisions on the notification by electronic media of certain administrative acts such as collections in procedures for return for improper payments or customs tax excessive debt; rulings handed down in claims or appeal procedures, and coercive resolutions.
Thus, the tendency to validate electronic notifications of acts issued by the Tax Authority continues; practice that in recent years has been generating many problems due to the use of electronic notifications, insufficiently motivated, in operational procedures related to the entry and exit of goods to and from the country.
On rejections of Drawback applications for formal issues – Report of the National Customs Legal Authority.
At the time of recurring legal advice that we provide to various clients, we have noticed special emphasis that the Customs Administration is currently putting on formal aspects related to the processing of Drawback applications transmitted via the web by producing and exporting companies.
In this regard, the National Customs Legal Authority has issued a recent report that clarifies some aspects regarding the description of the corresponding invoices related to the provision of commissioned production services (partial or total outsourcing of the service) required by the beneficiary of the Drawback (producer – exporter)
This statement is important because it clarifies some questions that were being carried out by Customs (related to normative interpretations that are too formalistic), many of them without having the necessary support in the Drawback regulations. Based on the aforementioned, it is important not only to carry out a preventive review of the regulations on compliance with formal requirements related to the processing and proceedings of these applications before they are submitted to Customs, but also carry out binding precedents that the National Customs Legal Authority issue concerning this matter.
