Through Superintendency Resolution No. 000101-2026/SUNAT, the specific procedure “Non-Intrusive Inspection of Goods” (CONTROL-PE.00.10) was amended to include the Chancay Customs Office within its scope of application with respect to the outbound goods process. This amendment is scheduled to enter into force on August 4, 2026.
En atención a dicha Resolución, y de acuerdo con el Informe N° 000006-
According to [document] No. 2026-SUNAT/314000, SUNAT states that the new process requires the use of modern technological tools, such as scanners, as well as IT adjustments to the Integrated Non-Intrusive Information and Control System (SICNI). Therefore, a three-month stabilization period is necessary to identify and correct any operational and IT inconsistencies arising from its implementation.
In this context, the Resolution provides for the exercise of discretionary authority not to impose penalties for certain customs infringements during the three-month stabilization period, calculated from August 4, 2026, to November 4, 2026. This applies to infringements subject to penalties under codes N38 and P29 of the Table of Penalties that arise as a consequence of implementing the non-intrusive inspection process at the Chancay Customs Office, provided that the conditions established in the regulation are met, as set forth below:
Accordingly, Resolution of the Deputy National Superintendency of Customs No. 000014-2026-SUNAT/300000 approves the exercise of discretionary authority not to impose penalties for certain infringements related to the non-intrusive inspection process at the Chancay Customs Office during the stabilization period for its implementation.
To view the full Resolution, please click the link below: https://tinyurl.com/282v8xv2