Discretionary authority is approved not to penalize offenses under the General Customs Law related to the digital submission of supporting documentation for the Customs Goods Declaration under the “Import for Consumption” regime

Through Articles 82 and 166 of the Consolidated Text (TUO) of the Tax Code, it is established that SUNAT has discretionary authority to determine and administratively sanction tax offenses.

By means of Superintendency Resolution No. 0000281-2024/SUNAT—amending item 1 of section F and incorporating item 1 of section O in Section VI of the general procedure “Importation for Consumption” DESPA-PG.01 (version 8)—it was established that, starting 31.03.2025, as a condition for the customs clearance/assignment of goods, the complete, error-free digitized supporting documentation will be required. In addition, the transmission of these documents may be carried out after the declaration numbering and up until before the release (levante) of the goods. At the same time, it is important to note that failure to comply with the above constitutes a sanctionable offense as of 07.11.2024, under codes N85, N86, P95 and P96.

However, through this Resolution, SUNAT has decided to apply its discretionary authority not to sanction these offenses during a three-month stabilization period (from 31.03.2025 to 30.06.2025), provided that the conditions set out jointly in the table referred to in Article 1 of the Resolution are met.

To view the full Resolution, please click the following link: https://tinyurl.com/5n948u2d