First, it is important to note that the general procedure “Customs Transit” DESPA-PG.08 (version 5) consists of setting out the instructions to be followed for the customs clearance of goods intended for the customs transit regime.

Second, the specific procedure “Internal customs transit by sea route” DESPA-PE.08.02 (version 3) sets out the guidelines to be followed for the customs clearance of goods intended for the internal customs transit regime by sea route.

As a result of Supreme Decree No. 198-2024-MEF, certain provisions of the Regulations to Peru’s General Customs Law were amended in order to simplify the rules applicable to the customs transit regime, especially for land transport, with respect to regime declarants, required guarantees, advance assignment to a customs regime at the customs office of destination, and the use of controls based on risk management techniques and advanced technology.

Accordingly, it is necessary to regulate the guidelines applicable to the customs transit regime across all modalities within a single procedure; therefore, the specific procedure “Internal customs transit by sea route” DESPA-PE.08.02 should be rendered without effect, incorporating its provisions into the general procedure.

In addition, this Resolution incorporates the customs transit regime within the scope of application of the specific procedure “Electronic mandate” DESPA-PE.00.18 (version 1), because the new customs transit process is carried out electronically.

This procedure will take effect as of 31.12.2024, except for the exceptions indicated in Section VIII.

To view the full Resolution, please click the following link: https://tinyurl.com/3zvjae29