THE SPECIFIC PROCEDURE “CUSTOMS CONTROL OF LUGGAGE AND GOODS IN THE TACNA COMMERCIAL ZONE” IS APPROVED – DESPA-PE.23.01 (VERSION 2)

Through National Deputy Superintendency of Customs Resolution No. 730-2007/SUNAT/A, the specific procedure “Customs control of luggage and goods in the Tacna Commercial Zone” DESPA-PE.23.01 (Version 1) was approved. This procedure establishes the guidelines to be applied for the customs control of luggage and goods purchased by tourists who visit the Tacna Commercial Zone (ZCT) and transport them to the rest of the national territory.

It should be noted that regulatory changes have been implemented that impact the aforementioned specific procedure, related to the purchase allowance granted to tourists visiting the ZCT, the transport of goods acquired under said allowance, and their control.

Accordingly, it is necessary to amend the Specific Procedure “Customs control of luggage and goods in the Tacna Commercial Zone” DESPA-PE.23.01 (Version 1) in order to align it with the provisions mentioned above.

This Resolution enters into force as of 30/06/2025, except for the provision regarding the ZOFRATACNA Luggage Sworn Statement submitted in digital format, which enters into force as of 02/01/2026.

To view the full Resolution, please click the following link: https://tinyurl.com/bdemkf4v