Customs Update

Superintendence Resolution No. 000286-2024/SUNAT

THE GENERAL PROCEDURE “CARGO MANIFEST” AND THE SPECIFIC PROCEDURE “RECTIFICATION OF THE CARGO MANIFEST, RELATED ACTS, LINKED DOCUMENTS AND INCORPORATION” ARE AMENDED

 

As of 24.10.2024, the Regulations to Peru’s General Customs Law were amended to align their provisions with the operations of the Chancay Multipurpose Port Terminal, with the goal of streamlining the entry, transit, and exit of goods, as well as improving cargo control and traceability; therefore, the procedures set out below must be updated accordingly:

Likewise, under the general procedure “Cargo Manifest” DESPA-PG.09 (version 7), the transmission, registration, and processing of the cargo manifest and its linked documents, the deconsolidated or consolidated cargo manifest, and acts related to the entry and exit of goods and means of transport are regulated.

In this regard, it is necessary to amend the general procedure “Cargo Manifest” DESPA-PG.09 (version 7) to clarify the obligation to transmit information on the entry and receipt of goods by the carrier and the customs warehouse; the customs warehouse’s obligation to transmit information regarding the departure of the vehicle carrying the cargo; the rules for transmitting information to be handled by the fixed-base operator; guidelines to determine the weight-tolerance margin applicable to bulk cargo transported by sea; and to incorporate the use of SUNAT’s (Peru’s tax and customs authority) virtual filing desk for submitting documents and entry information for goods bound for ZOFRATACNA and free warehouses, among others.

On the other hand, the specific procedure “Rectification of the cargo manifest, related acts, linked documents and incorporation” DESPA-PE.09.02 (version 7) addresses the rectification of the cargo manifest, the deconsolidated cargo manifest, the consolidated cargo manifest, linked documents, and acts related to the entry and exit of goods and means of transport, as well as the incorporation of transport documents into the aforementioned manifests.

Therefore, the amendments to the specific procedure referred to above are based on clarifications to the rules on rectifications to be made when the means of transport arrives at a location other than the one declared, due to fortuitous event, force majeure, or port congestion, among other changes.

This Resolution will take effect as of 20.12.2024.

To view the full Resolution, please click the following link: https://tinyurl.com/yah23kcc

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