THE GENERAL PROCEDURE “EXECUTION OF EXTRAORDINARY CONTROL ACTIONS” IS AMENDED – CONTROL-PG.02 (VERSION 1)
By Superintendency Resolution No. 284-2018/SUNAT, the general procedure “Execution of Extraordinary Control Actions” (CONTROL-PG.02, Version 1) was approved, which sets forth the guidelines for carrying out extraordinary control actions aimed at the prevention, detection, and repression of customs offenses, illicit trafficking of goods, and non-compliance with tax and customs regulations, as well as other provisions containing customs control requirements.
For the purpose of standardizing the use of the information system to issue inspection reports, findings reports, records of factual verification, and records for the seizure of cash and/or negotiable financial instruments issued to bearer—through their numbering or registration via the electronic reports module—it is necessary to amend this procedure.
Likewise, the new version provides that where, as a result of an extraordinary control action (ECA), a minor infringement with no tax impact is identified, and once it has been remedied, an inspection report will be issued and the ECA will be concluded, in order to optimize time and costs for the operator and the resources of the customs administration, among other improvements.
To view the full Resolution, please click the following link: https://tinyurl.com/34a7xva2