{"id":1726,"date":"2025-06-30T16:32:54","date_gmt":"2025-06-30T16:32:54","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1726"},"modified":"2026-03-05T23:56:40","modified_gmt":"2026-03-05T23:56:40","slug":"resolucion-de-superintendencia-n-000222-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000222-2025-sunat\/","title":{"rendered":"Superintendency Resolution No. 000222-2025\/SUNAT"},"content":{"rendered":"<h1><strong>THE SPECIFIC PROCEDURE \u201cE-COMMERCE FROM THE TACNA COMMERCIAL ZONE\u201d DESPA-PE.23.02 (VERSION 1) IS APPROVED<\/strong><\/h1>\n<p>&nbsp;<\/p>\n<p>First, through the Law on the Free Trade Zone and the Tacna Commercial Zone, the development of the Tacna Free Trade Zone is declared to be of national interest and public necessity for carrying out industrial, agro-industrial, maquila (assembly\/processing), and service activities, as well as the development of the Tacna Commercial Zone, in order to contribute to the sustainable socioeconomic development of the Department of Tacna through the promotion of investment and technological development.<\/p>\n<p>Likewise, Article 20 of said Law establishes a purchase allowance (duty-free purchasing benefit) for individuals who purchase goods in the Tacna Commercial Zone, up to the amount, quantity, or volume established in the list approved by Supreme Decree No. 202-92-EF. It also specifies that only individuals who, as tourists, purchase those goods in said Commercial Zone may transport them to the rest of the national territory.<\/p>\n<p>Accordingly, it is necessary to establish the customs guidelines to be taken into account in the sales process through e-commerce in the Tacna Commercial Zone, as well as for the transport of goods purchased under the purchase allowance to the rest of the country.<\/p>\n<p>This Resolution will enter into force 30 calendar days counted from 30\/06\/2025, and will remain in force until 31\/12\/2027.<\/p>\n<p>To view the full Resolution, please click the following link: <a href=\"https:\/\/tinyurl.com\/ynmdtdwb\">https:\/\/tinyurl.com\/ynmdtdwb<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SE APRUEBA EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cCOMERCIO ELECTR\u00d3NICO DESDE LA ZONA COMERCIAL DE TACNA\u201d DESPA-PE.23.02 (VERSI\u00d3N 1) &nbsp; En primer lugar, mediante la Ley de Zona Franca y Zona Comercial de [&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-1726","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 000222-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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