Tax Update

Supreme Decree No. 117-2026-EF – REGULATION OF REGISTRATION, CONTROL, AND SUPERVISION MEASURES FOR CHEMICAL INPUTS LINKED TO ILLEGAL MINING

The Regulation of Law No. 32412 – the law that establishes control and supervision measures for the distribution, transportation, and commercialization of chemical inputs that may be used in mining activities and illegal mining – is approved.

The regulation sets forth the obligations applicable to users of these inputs, governs their registration, renewal, suspension, and removal from the Registry for the Control of Controlled Goods, and specifies SUNAT’s authority to carry out inspection, immobilization, seizure, and control actions at establishments, premises, and means of transportation.

Likewise, it establishes rules for the authorization of the entry into and exit from the country of controlled chemical inputs, including special provisions for mercury, as well as a regime of violations and sanctions that provides for the seizure of inputs and the impoundment of means of transportation. In addition, it establishes special controls in Madre de Dios regarding hydrocarbons that could be intended for illegal mining activities, strengthening traceability and preventing the diversion of these goods to unlawful activities.

Effective date: 27.06.2026

To view the full publication, please click the following link: https://bit.ly/4aiY3J5

 

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