{"id":1730,"date":"2025-07-27T16:41:38","date_gmt":"2025-07-27T16:41:38","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1730"},"modified":"2026-03-05T23:49:06","modified_gmt":"2026-03-05T23:49:06","slug":"resolucion-viceministerial-n-000247-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-viceministerial-n-000247-2025-sunat\/","title":{"rendered":"Vice-Ministerial Resolution No. 000247-2025\/SUNAT"},"content":{"rendered":"<p><strong>THE SPECIFIC PROCEDURE \u201cEXEMPTION OF VAT (IGV) AND THE MUNICIPAL PROMOTION TAX (IPM) ON THE IMPORTATION OF GOODS FOR CONSUMPTION IN THE AMAZON \u2013 LAW No. 27037\u201d DESPA-PE.01.15 (VERSION 3) IS APPROVED<\/strong><\/p>\n<p>By means of Superintendency Resolution No. 000107-2021\/SUNAT, the specific procedure \u201cExemption of IGV and IPM on the importation of goods for consumption in the Amazon \u2013 Law No. 27037\u201d DESPA-PE.01.15 (Version 2) was approved, which sets out the requirements to be followed for the customs clearance under the import-for-consumption regime carried out by companies located in the Amazon, in order to obtain the exemption from the General Sales Tax (IGV) and the Municipal Promotion Tax (IPM), under the Law for the Promotion of Investment in the Amazon (Law No. 27037).<\/p>\n<p>Subsequently, through Supreme Decree No. 198-2024-EF, the Regulations of the General Customs Law were amended and, consequently, Article 18 of the Regulations of the Tax Provisions contained in the Law for the Promotion of Investment in the Amazon and Article 1 of Supreme Decree No. 029-2001-EF, among other purposes, were modified. The aim was to adapt the provisions of said regulations to the operations of the Chancay Multipurpose Port Terminal, to incorporate the Port of Chancay as an authorized place for the indirect entry of goods into the zone referred to in the Amazon Law, and to establish that\u2014in such case\u2014the submission of a bank or financial guarantee letter ensuring payment of the taxes on the importation of goods destined for consumption in the Amazon shall be made before the Chancay Customs Intendancy.<\/p>\n<p>Accordingly, by means of this Resolution, a new version of the specific procedure \u201cExemption of IGV and IPM on the importation of goods for consumption in the Amazon \u2013 Law No. 27037\u201d DESPA-PE.01.15 (Version 3) is approved. It should be noted that some of the most important aspects considered in this new version are to streamline procedures for both direct and indirect entry of goods into the zone established in the Amazon Law; to optimize the process for obtaining the benefit from the numbering of the electronic regularization\/physical recognition request up to the registration of the completion record; and to regulate the transfer of goods to common taxation zones and special taxation zones, passing through a common taxation zone.<\/p>\n<p>To view the full Resolution, please click the following link: <a href=\"https:\/\/tinyurl.com\/2tp8jjpf\">https:\/\/tinyurl.com\/2tp8jjpf<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SE APRUEBA EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cEXONERACI\u00d3N DEL IGV E IPM A LA IMPORTACI\u00d3N DE BIENES PARA EL CONSUMO EN LA AMAZON\u00cdA-LEY N \u00b027037\u201d DESPA-PE.01.15 (VERSI\u00d3N 3) Mediante la Resoluci\u00f3n de [&hellip;]<\/p>\n","protected":false},"author":2,"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],"tags":[],"class_list":["post-1730","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N VICEMINISTERIAL N\u00b0 000247-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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