International Trade News

Superintendency Resolution No. 000286-2025/SUNAT

THE SPECIFIC PROCEDURE “EXTINCTION OF DEBTS BY PAYMENT” RECA-PE.02.01 (VERSION 2) IS AMENDED TO ALLOW PAYMENT TO BE MADE THROUGH THE “PAYMENTS WITHOUT SOL PASSWORD” SERVICE

The specific procedure “Extinction of debts by payment” RECA-PE.02.01 (version 2), approved through Superintendency Resolution No. 053-2010-SUNAT-A, states that the electronic payment of customs debt is made, among other means, by charging credit and debit cards through the service “My declarations and payments” available in SUNAT Online Operations (SOL), using the user code and SOL password.

However, that aforementioned payment method may not be suitable for passengers and customs users who do not have a user code and SOL password, so they must go in person to the counters of authorized collecting banks, as provided in the cited procedure, according to the public service hours established by each collecting bank.

In this regard, it is necessary to amend this procedure in order to facilitate payment of customs debt for those passengers and customs users who do not have a SOL user code or password, thereby allowing the electronic payment of such debt to also be made through the “Payments without SOL password” service, approved by Superintendency Resolution No. 00251-2022/SUNAT, under which payment may be made without requiring the use of a user code or SOL password.

This Resolution will enter into force on 10/31/2025.

To view the complete Resolution, click the following link: http://tiny.cc/jans001

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