Customs Update

Superintendency Resolution No. 000143-2025/SUNAT

The draft Superintendence Resolution approving the specific procedure “Guarantees for Foreign Trade Operators” RECA-PE.03.04 (Version 5) is published on SUNAT’s digital platform

Through Superintendence Resolution No. 125-2021/SUNAT, the specific procedure “Guarantees for foreign trade operators” RECA-PE.03.04 (Version 4) was approved, which sets out the guidelines to be followed for processing the guarantees submitted by foreign trade operators.

In this regard, in order to align the aforementioned procedure with the amendments made to the General Customs Law and its regulations, as well as with Version 3 of the general procedure “Certification of the Authorized Economic Operator” DESPA-PG.29, it is necessary to approve a new version of the procedure “Guarantees for foreign trade operators.”

Therefore, by means of this resolution, the publication is ordered of the draft Superintendence Resolution that approves the specific procedure “Guarantees for foreign trade operators” RECA-PE.03.04 (Version 5), together with its statement of reasons. Likewise, it should be noted that, in order to gather the opinion of foreign trade operators, intervening operators, or the general public, comments and contributions will be received from the public starting on 05/06/2024. These must be sent to the email address CFERNAN@sunat.gob.pe , indicating the regulatory draft, or submitted via SUNAT’s Filing Desk (Av. Garcilaso de la Vega No. 1472, Cercado de Lima).

To view the full Resolution, please click the following link: https://tinyurl.com/57wea37x

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