THE SPECIFIC PROCEDURE “SYSTEM OF GUARANTEES PRIOR TO THE NUMBERING OF THE DECLARATION” RECA-PE.03.06 (VERSION 2) IS APPROVED
The specific procedure “System of guarantees prior to the numbering of the declaration” IFGRA-PE.39 (version 1), recodified as RECA-PE.03.06, was approved through National Deputy Superintendence of Customs Resolution No. 615-2009/SUNAT/A, a procedure whose purpose is to set out the guidelines to be followed for the acceptance, custody, renewal, return, redemption, enforcement, and release of the guarantees prior to the numbering of the declaration.
However, through Legislative Decrees No. 1433 and 1530, and Supreme Decree No. 367-2019-EF, certain provisions of the General Customs Law and its Regulations were amended, respectively, referring to the classification of the parties involved in customs activities as foreign trade operators and intervening operators, the term of the guarantees, and the enforceability of the customs tax obligation secured with a global or specific prior guarantee.
Likewise, through Superintendency Resolution No. 061-2022/SUNAT, which approved version 3 of the general procedure “Certification of the Authorized Economic Operator” DESPA-PG.29, the control and simplification facility granted to the authorized economic operator to make use of the import regime for consumption processed as urgent or advance clearance was established, as well as a nominal guarantee for purposes of the prior guarantee regulated by Article 160 of the General Customs Law.
In addition to the foregoing, through Legislative Decree No. 1523, the Tax Code was amended, establishing that electronic notification is deemed to have been made on the date the data message or document is deposited.
In addition to the foregoing, through Legislative Decree No. 1523, the Tax Code was amended, establishing that electronic notification is deemed to have been made on the date the data message or document is deposited.
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