Pursuant to Superintendency Resolution No. 000131-2023/SUNAT, the specific procedure “Immobilization – Seizure and Legal Determination of Goods” CONTROL-PE.00.01 (Version 8) was approved, establishing the guidelines for the application of immobilization and seizure measures, as well as for determining the legal status of the goods and the corresponding penalties.
Subsequently, Legislative Decrees No. 1542 and No. 1711 amended, respectively, the Customs Offenses Law and the General Customs Law, incorporating circumstances under which the confiscation penalty may be replaced or not imposed, subject to certain conditions. Likewise, the use of electronic signature and authentication mechanisms in customs control actions is intended to be implemented.
The main aspects regulated include:
- Electronic records: The issuance of immobilization-seizure records through SUNAT’s computer system is regulated, using digital signatures and advanced electronic signatures.
- Replacement of confiscation with a fine: The procedure for requesting the replacement of the confiscation penalty with a fine, as provided for in Article 103 of the General Customs Law, is incorporated, with such request to be filed within ten business days.
- Non-application of confiscation: The procedure for requesting the non-application of such penalty under Article 38 of the Customs Offenses Law is established, with such request to be filed within twenty business days.
- Replacement of other penalties: The circumstances under which the penalties of temporary impoundment of vehicles and temporary or permanent closure of establishments may be replaced with a fine are regulated.
- Electronic notifications: Rules are established for notifications through the electronic mailbox and for communications sent to the email address provided through MPV-SUNAT, as well as for the exceptional use of the Customs Corporate Electronic Mailbox (CECA) and the User Electronic Mailbox (CEU).
Accordingly, through this Resolution, SUNAT updates Procedure CONTROL-PE.00.01 to incorporate the use of electronic signature and notification mechanisms and to establish the operational rules for the application of the new alternatives to confiscation and other penalties provided for under the General Customs Law and the Customs Offenses Law, specifying the requirements, deadlines, and procedures to be observed by operators and the Customs Administration. The Resolution enters into force on October 1, 2026.
To view the full Resolution, please click the link below: https://tinyurl.com/mpc2camv