THE INSTRUCTION “CUSTOMS GOODS DECLARATION (DAM)” DESPA-IT.00.04 (VERSION 2) IS AMENDED
By National Deputy Superintendency of Customs Superintendency Resolution No. 041-2010/SUNAT/A, the Instruction “Customs Goods Declaration (DAM)” INTA-IT.00.04 (Version 2) was approved, later recodified as DESPA-IT.00.04 through National Intendency Resolution No. 07-2017/SUNAT/5F0000.
After its approval, and considering the regulatory changes related to the Customs Goods Declaration, it is necessary to update said Instruction, in order to keep it aligned with the following provisions:
Through Supreme Decree No. 193-2020-EF, Article 11 of the Regulation for the Valuation of Goods in accordance with the WTO Agreement was amended, incorporating the mechanism to evidence payment for the goods when the contract provides for deferred payment.
Secondly, the International Chamber of Commerce incorporated, in the INCOTERMS 2020 publication, the term DPU (Delivered at Place Unloaded), under which the seller fulfills delivery by unloading the goods at the destination point designated by the buyer, assuming up to that moment the corresponding costs and risks.
Lastly, Legislative Decree No. 1529 amended Article 4 of Law No. 28194, the Law to Combat Evasion and Promote the Formalization of the Economy, raising to S/ 2,000 or US$ 500 the minimum amount from which it is mandatory to use payment methods.
Accordingly, in line with the institutional policy of continuous improvement, Superintendency Resolution No. 000349-2025/SUNAT provides for the amendment of the Instruction “Customs Goods Declaration” DESPA-IT.00.04, in order to: (i) specify the information that must be declared when payment for the goods is subject to deferred payment; (ii) incorporate the Incoterm DPU into the customs declaration; and (iii) update the minimum amount referred to regarding the use of payment methods.
This Resolution shall enter into force on 31/12/2025.
To view the full Resolution, please click the following link: https://tinyurl.com/4mjdpwxt