International Trade and Customs Alert - May 2026
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Customs Offenses and Penalties
Significant amendments to the customs infringements and penalties regime have recently been approved, impacting the operations of foreign trade stakeholders, particularly those involved in the import and logistics sectors.
In light of these amendments, it is highly advisable to conduct a preventive review of the company’s operations in order to determine potential levels of exposure, as well as to verify compliance with the requirements established to obtain significant reductions in the applicable fines.
Set out below are the main aspects:
1. Reduction of fines established in the Customs Penalties Table – (Supreme Decree No. 076-2026-EF)
Fines related to various customs infringements have been reduced, mainly with respect to the operations of importers and beneficiaries of customs regimes, as well as customs brokers and express delivery service companies.
These amendments have entailed the recodification of the corresponding infringements set forth in the Customs Penalties Table.
Effective date: As from May 22, 2026.
Set out below are the cases in which the greatest reductions in the applicable penalties may be observed:
2. Incorporation of a new infringement and fine into the Customs Penalties Table – (Supreme Decree No. 076-2026-EF)
A new infringement and fine applicable to the carrier or its representative in the country has been introduced in connection with the option (enabled through Supreme Decree No. 076-2026-EF) to replace the penalty of confiscation in cases involving unmanifested goods, or goods presenting discrepancies with the description stated in the cargo manifest, detected on board the international means of transport by the Customs Administration במסגרת an extraordinary control action.
Effective date: As from May 22, 2026.
Set out below is this infringement together with the corresponding penalty:
3. Application of guidelines for the reduction of fines – (Superintendence Resolution No. 000084-2026-SUNAT)
Guidelines regarding the circumstances surrounding the commission of the infringement and voluntary rectification are applicable to certain fines imposed on customs brokers, carriers or their representatives in the country, as well as importers, owners, or consignees of the cargo.
The foregoing shall apply even to the infringements covered by this SUNAT Resolution that were committed, detected, or determined prior to its entry into force, except for specific exceptions (ongoing challenges, among others).
The scope of the specific guidelines concerning the circumstances surrounding the commission of the infringement and voluntary rectification must be analyzed on an infringement-by-infringement basis.
Effective date: Entered into force on May 11, 2026.
Set out below are the infringements subject to the application of these guidelines:
