International Trade and Customs Alert - January 2026
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CHANGES TO THE DRAWBACK REGIME AND THE NEED TO STRENGTHEN REGULATORY COMPLIANCE
Resolution 381-2025/SUNAT, recently published, introduced significant amendments to the Drawback regime, which lead to the conclusion that it is increasingly important to establish a policy of compliance verification of the various requirements set forth in the regulations, so that this benefit can be enjoyed free of contingencies.
The most relevant changes include the following:
1. Date of determination of the applicable rate
It was specified that the amount subject to refund will be determined by applying the Drawback rate in effect on the date the application is numbered. Prior to the amendment, the Drawback rate was determined based on the date the application was approved.
This amendment is important because it allows exporters to obtain adequate predictability regarding the amount they will receive as Drawback. Any changes to the drawback rate that may occur between the date on which the refund application is numbered and the date on which it is approved will not affect the exporter benefiting from this customs regime.
2. Date of issue of supporting documentation
It is specified that: (i) the invoice proving the purchase of the input and (ii) the invoice or receipt for fees proving the custom production service must be issued, no later than the date of full receipt of the goods at the Temporary Warehouse for export or until the date of release of the export DAM or partial export DAM, when the goods are made available to Customs at the exporter's premises, respectively.
This amendment is in line with criteria already applied by the Tax Court. Considering that the payment receipts mentioned in items (i) and (ii) of the previous paragraph are not issued by the exporter benefiting from the drawback but by its suppliers (of goods or services), it is important for the exporter to coordinate with them regarding the timely issuance of payment receipts, since if these are issued outside the deadlines established by the regulation, the right to obtain the Drawback will be affected.
3. Other aspects
- The possibility of submitting supplementary supporting documentation for drawback rectification requests after the rectification request has been submitted is eliminated. Although this change speeds up the rectification process, it will be essential for exporters benefiting from drawbacks to ensure that they have all the documentation supporting their rectification request and that this documentation is submitted at the time the rectification is requested.
- The use of the User Electronic Mailbox (CEU) or Corporate Customs Electronic Mailbox (CECA) as IT tools for communications between Foreign Trade Operators, Intervening Operators, or third parties with the Customs Administration is eliminated so that such communications are carried out through the SUNAT Online Operations Electronic Mailbox.
4. Validity
The aforementioned modifications will come into effect on February 2, 2026.
5. Recommendations
- Coordinate appropriately with suppliers of goods and services regarding the timing of issuing the corresponding payment receipts to ensure that they are issued within the deadlines established in the Drawback regulations.
- Verify that the complete supporting documentation for requests to rectify Drawback applications is available in a timely manner in case it becomes necessary to rectify such applications.
- Carry out periodic preventive reviews to ensure proper compliance with the requirements established in the Drawback regulations. Improper use of the Drawback would result in the return of the amount unduly refunded, the application of a fine equivalent to 50% of that amount, and the collection of default interest.