Through Superintendency Resolution No. 084-2020/SUNAT, the general procedure “Import for Consumption” DESPA-PG.01 (version 8) was approved, which establishes the guidelines applicable to the customs clearance of goods destined for the import-for-consumption regime. Likewise, through Superintendency Resolution No. 022-2020/SUNAT, the specific procedure “Rectification of the cargo manifest, related acts, linked documents and incorporation” DESPA-PE.09.02 (version 7) was approved, which regulates the rectification of the cargo manifest and acts related to the entry and exit of goods and means of transport.
Within the framework of the institutional policy of continuous improvement, SUNAT identified the need to modify both procedures mentioned above. On the one hand, the “Import for Consumption” procedure, with the purpose of establishing conditions to qualify for the exception to the obligation of assigning goods under the advance clearance modality in cases of partial shipments and partial unloading at a second place of arrival; extend the deadline to digitally add the transport document and the transport insurance document for goods without penalty; allow the optional transmission of documents previously submitted in another declaration and exempt from the obligation of digitally transmitting the Authorization for the Entry of Controlled Goods and the certificate of origin managed through the VUCE.
On the other hand, it is necessary to modify the procedure “Rectification of the cargo manifest, related acts, linked documents and incorporation,” in order to specify the conditions applicable to requests for rectification of the unloading of goods submitted by foreign trade operators and intervening operators in the maritime route.
In this regard, through this Resolution, SUNAT amended both procedures, changes that will enter into force on the day following their publication; except for certain amendments that will enter into force on September 1, 2026.
To view the full Resolution, please click the link below: https://tinyurl.com/32v5bann