{"id":1765,"date":"2025-08-29T16:31:08","date_gmt":"2025-08-29T16:31:08","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1765"},"modified":"2026-03-05T23:47:39","modified_gmt":"2026-03-05T23:47:39","slug":"resolucion-de-superintendencia-n-000276-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000276-2025-sunat\/","title":{"rendered":"Superintendency Resolution No. 000276-2025\/SUNAT"},"content":{"rendered":"<p><strong>THE SPECIFIC PROCEDURE \u201cSYSTEM OF GUARANTEES PRIOR TO THE NUMBERING OF THE DECLARATION\u201d RECA-PE.03.06 (VERSION 2) IS APPROVED<\/strong><\/p>\n<p>The specific procedure \u201cSystem of guarantees prior to the numbering of the declaration\u201d IFGRA-PE.39 (version 1), recodified as RECA-PE.03.06, was approved through National Deputy Superintendence of Customs Resolution No. 615-2009\/SUNAT\/A, a procedure whose purpose is to set out the guidelines to be followed for the acceptance, custody, renewal, return, redemption, enforcement, and release of the guarantees prior to the numbering of the declaration.<\/p>\n<p>However, through Legislative Decrees No. 1433 and 1530, and Supreme Decree No. 367-2019-EF, certain provisions of the General Customs Law and its Regulations were amended, respectively, referring to the classification of the parties involved in customs activities as foreign trade operators and intervening operators, the term of the guarantees, and the enforceability of the customs tax obligation secured with a global or specific prior guarantee.<\/p>\n<p>Likewise, through Superintendency Resolution No. 061-2022\/SUNAT, which approved version 3 of the general procedure \u201cCertification of the Authorized Economic Operator\u201d DESPA-PG.29, the control and simplification facility granted to the authorized economic operator to make use of the import regime for consumption processed as urgent or advance clearance was established, as well as a nominal guarantee for purposes of the prior guarantee regulated by Article 160 of the General Customs Law.<\/p>\n<p>In addition to the foregoing, through Legislative Decree No. 1523, the Tax Code was amended, establishing that electronic notification is deemed to have been made on the date the data message or document is deposited.<\/p>\n<p>In addition to the foregoing, through Legislative Decree No. 1523, the Tax Code was amended, establishing that electronic notification is deemed to have been made on the date the data message or document is deposited.<\/p>\n<p>To view the full Resolution, please click the following link: <a href=\"https:\/\/tinyurl.com\/mwvyrxra\">https:\/\/tinyurl.com\/mwvyrxra<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SE APRUEBA EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cSISTEMA DE GARANT\u00cdAS PREVIAS A LA NUMERACI\u00d3N DE LA DECLARACI\u00d3N\u201d RECA-PE.03.06 (VERSION 2) El procedimiento espec\u00edfico \u201cSistema de garant\u00edas previas a la numeraci\u00f3n de la [&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-1765","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\u00f3n de Superintendencia N\u00b0 000276-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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