By Superintendency Resolution No. 000120-2022/SUNAT, the specific procedure “Physical Inspection—Extraction and Analysis of Samples” DESPA-PE.00.03 (Version 4) was approved, which sets out the guidelines to be followed for physical inspection and for the extraction and analysis of samples.
The amendment responds to SUNAT’s institutional policy of continuous improvement and process simplification, incorporating aspects related to the return of samples, counter-samples, and remnants generated after the physicochemical analysis carried out by the Central Laboratory Office of the National Customs Development and Innovation Intendancy, as well as the treatment of samples, counter-samples, or remnants that are not collected within the established time limits, which would then be considered available waste.
Accordingly, through this Resolution, SUNAT ordered the amendment of the specific procedure “Physical Inspection—Extraction and Analysis of Samples” DESPA-PE.00.03 (Version 4), in order to optimize its application and incorporate provisions on the management of samples, counter-samples, and remnants generated in physicochemical analysis.
Likewise, some of the main amendments introduced by this Resolution are as follows:
- Definitions of sample, remnant, and waste are incorporated, clarifying their treatment under the procedure.
- The procedure for returning samples, counter-samples, and remnants is regulated, establishing deadlines to request their return (10 business days following the date of issuance) and to collect them (5 business days after notification). It is also provided that, if they are not requested or collected within the established time limits, the samples, counter-samples, or remnants will be deemed waste and will be reported for destruction, neutralization, or disposal.
- It is established that samples that do not meet the required quantities will not be accepted for analysis by the Central Laboratory.
- Annex VI, “Waste Report to the National Administration Intendancy,” is incorporated.
The Resolution enters into force as of April 20, 2026.
To view the full Resolution, please click the link below: https://tinyurl.com/3zzu5n92