AMENDS THE GENERAL PROCEDURE “SIMPLIFIED REFUND OF CUSTOMS DUTIES” DESPA-PG.07 (VERSION 5)
Through Superintendence Resolution No. 000183-2020/SUNAT, the general procedure “Simplified refund of customs duties” DESPA-PG.07 (version 5) was approved, which sets out the guidelines for processing applications under the simplified customs duty refund procedure, in order to ensure compliance with the rules that govern it.
Likewise, with the aim of integrating the entire processing of the refund application into SUNAT’s Portal IT system, aligning the provisions related to the latest issuance date of the payment vouchers that support the purchase of imported inputs or the outsourced production service, and stating that the refund rate is the one in force on the date the application is numbered/registered, it is necessary to amend the above-mentioned procedure.
Some of the amendments introduced by this Resolution include the following:
- Amendment of item 1 of subsection C, establishing that the applicable refund rate is the one in force on the application numbering/registration date (Drawback), unless otherwise provided.
- Amendment of items 6 and 7 of subsection D of Section VI, regarding the deadline for issuing supporting documents, aligning them with the new control milestones that payment vouchers must meet to support the incorporation of inputs and services into the exported goods. Their issuance date must not be later than: the date of receipt of all goods entered into a temporary warehouse; or the date of release (“levante”) of the customs declaration for the goods when shipment is from the exporter’s premises or another place designated by Customs Administration.
- Amendment of items 2, 5, and 9 of subsection A; items 1, 2, and 3 of subsection B; and items 5 and 9 of subsection C of Section VII, to enable integrating the processing of the refund application into SUNAT’s Portal IT system.
- Amendment of item 3 of subsection C of Section VII, regarding the electronic rectification of paid or shipped applications, stating that while the electronic rectification request is pending evaluation, the IT system will not allow recording a new rectification for the same refund application; therefore, the obligation to submit additional supporting documentation in the refund application rectification process is rendered without effect.
To view the full Resolution, please click the following link: https://tinyurl.com/3ttbb7dt