THE PUBLICATION IS ORDERED OF THE DRAFT SUPERINTENDENCY RESOLUTION APPROVING THE SPECIFIC PROCEDURE “E-COMMERCE FROM THE TACNA COMMERCIAL ZONE” DESPA-PE.23.02 (VERSION 1), AND ITS STATEMENT OF GROUNDS

Through the Regulations of the Law on the Tacna Free Trade Zone and Tacna Commercial Zone (hereinafter, the “Regulations”), it is stated that SUNAT approves the procedures for the entry, exit, and transfer of goods to and from ZOFRATACNA and the Tacna Commercial Zone.

Likewise, Article 20 of Law No. 27688 (Law on the Tacna Free Trade Zone and Tacna Commercial Zone) authorizes natural persons from the rest of the national territory to purchase goods in the Tacna Commercial Zone through e-commerce, within the amounts, quantities, and volumes established in the aforementioned Regulations.

However, on 04/08/2022, the fifth paragraph of Article 20 of the aforementioned Law was amended, stating that these commercial transactions will not be subject to the General Sales Tax (IGV), the Municipal Promotion Tax (IPM), the Selective Consumption Tax (ISC), nor any other existing or future taxes that levy sales transactions—except for Income Tax (IR). Companies providing express delivery services are responsible for transporting the goods.

Therefore, through Supreme Decree No. 007-2023-MINCETUR, the Regulations were amended in order to align the provisions with the e-commerce regime regulated by the fifth paragraph of Article 20 of the cited Law.

Accordingly, this Resolution orders the publication of the draft Superintendency Resolution approving the specific procedure “E-commerce from the Tacna Commercial Zone” DESPA-PE.23.02 (Version 1), together with its statement of grounds, on SUNAT’s digital platform as of 19/04/2025. Likewise, for a period of fifteen (15) calendar days, counted from the calendar day following the publication of this Resolution, comments, contributions, or opinions from operators and the general public will be received. These must be sent to the following email address: gsantana@sunat.gob.pe ; or submitted at SUNAT’s document reception units. gsantana@sunat.gob.pe; o presentarse en las unidades de recepción documental de la SUNAT.

To view the complete Resolution, click the following link: https://tinyurl.com/5ymzdns4