{"id":1723,"date":"2025-06-30T16:31:37","date_gmt":"2025-06-30T16:31:37","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1723"},"modified":"2026-03-05T23:56:45","modified_gmt":"2026-03-05T23:56:45","slug":"resolucion-de-superintendencia-n-000223-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000223-2025-sunat\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000223-2025\/SUNAT"},"content":{"rendered":"<h1><strong>THE SPECIFIC PROCEDURE \u201cCUSTOMS CONTROL OF LUGGAGE AND GOODS IN THE TACNA COMMERCIAL ZONE\u201d IS APPROVED \u2013 DESPA-PE.23.01 (VERSION 2)<\/strong><\/h1>\n<p>&nbsp;<\/p>\n<p>Through National Deputy Superintendency of Customs Resolution No. 730-2007\/SUNAT\/A, the specific procedure \u201cCustoms control of luggage and goods in the Tacna Commercial Zone\u201d DESPA-PE.23.01 (Version 1) was approved. This procedure establishes the guidelines to be applied for the customs control of luggage and goods purchased by tourists who visit the Tacna Commercial Zone (ZCT) and transport them to the rest of the national territory.<\/p>\n<p>It should be noted that regulatory changes have been implemented that impact the aforementioned specific procedure, related to the purchase allowance granted to tourists visiting the ZCT, the transport of goods acquired under said allowance, and their control.<\/p>\n<p>Accordingly, it is necessary to amend the Specific Procedure \u201cCustoms control of luggage and goods in the Tacna Commercial Zone\u201d DESPA-PE.23.01 (Version 1) in order to align it with the provisions mentioned above.<\/p>\n<p>This Resolution enters into force as of 30\/06\/2025, except for the provision regarding the ZOFRATACNA Luggage Sworn Statement submitted in digital format, which enters into force as of 02\/01\/2026.<\/p>\n<p>To view the full Resolution, please click the following link: <a href=\"https:\/\/tinyurl.com\/bdemkf4v\">https:\/\/tinyurl.com\/bdemkf4v<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SE APRUEBA EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cCONTROL ADUANERO DE EQUIPAJE Y DE MERCANC\u00cdAS EN LA ZONA COMERCIAL DE TACNA\u201d DESPA-PE.23.01 (VERSI\u00d3N 2) &nbsp; Mediante Resoluci\u00f3n de Superintendencia Nacional Adjunta de Aduanas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[18,19],"tags":[],"class_list":["post-1723","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero","category-todos-informativos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N DE SUPERINTENDENCIA N\u00b0 000223-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000223-2025-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RESOLUCI\u00d3N DE SUPERINTENDENCIA N\u00b0 000223-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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