{"id":1777,"date":"2025-09-03T15:41:26","date_gmt":"2025-09-03T15:41:26","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1777"},"modified":"2026-03-05T23:56:06","modified_gmt":"2026-03-05T23:56:06","slug":"decreto-supremo-n-186-2025-ef","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-n-186-2025-ef\/","title":{"rendered":"Supreme Decree No. 186-2025-EF"},"content":{"rendered":"<p><strong>THE REGULATIONS FOR THE SPECIAL CUSTOMS REGIME FOR THE ENTRY OF GOODS INTENDED FOR COMMERCIAL USE FOR CONSUMPTION IN BORDER DISTRICTS ARE APPROVED<\/strong><\/p>\n<p>As of 03\/03\/2022, through Article 3 of Legislative Decree No. 1530, subsection (o) was added to Article 98 of the General Customs Law (hereinafter, LGA), which established, as a special customs regime, the entry of goods intended for commercial use for consumption in border districts that do not have a land connection to the capital city of their respective department and do not include the departmental capital, carried out by their resident inhabitants.<\/p>\n<p>Likewise, the aforementioned subsection indicated that such entry would not be subject to the payment of customs duties and other import taxes, taking into account a list of jurisdictions, the amount, frequency, and other provisions that would be specified in the regulations of the special customs regime.<\/p>\n<p>In this regard, in order to regulate what is provided in subsection (o) of Article 98 of the LGA, this Decree approves the Regulations of the special customs regime for the entry of goods intended for commercial use for consumption in border districts.<\/p>\n<p>Additionally, the Regulations consist of two chapters, nine articles, an annex listing the border districts (El Cenepa, R\u00edo Santiago, Napo, Torres Causana, Tigre, Trompeteros, Ram\u00f3n Castilla Yavar\u00ed, Santa Rosa, Alto Tapiche, Yaguas, Morona, Andoas, Putumayo, Rosa Panduro, Teniente Manuel Clavero, Yaguas, Amantar\u00ed, Anapia, Masisea, Yur\u00faa, Pur\u00fas), and a final complementary provision, which states that anything not provided for in the Regulations will be governed by the provisions of the LGA.<\/p>\n<p>To view the full Decree, click the following link: <a href=\"https:\/\/tinyurl.com\/2wkchvfe\">https:\/\/tinyurl.com\/2wkchvfe<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SE APRUEBA EL REGLAMENTO DEL R\u00c9GIMEN ADUANERO ESPECIAL DE INGRESO DE MERCANC\u00cdAS DESTINADAS AL USO COMERCIAL PARA CONSUMO EN LOS DISTRITOS DE FRONTERA. Con fecha 03.03.2022, mediante el art\u00edculo 3\u00b0 [&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-1777","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>Decreto Supremo N\u00b0 186-2025-EF - 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\/decreto-supremo-n-186-2025-ef\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decreto Supremo N\u00b0 186-2025-EF - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"SE APRUEBA EL REGLAMENTO DEL R\u00c9GIMEN ADUANERO ESPECIAL DE INGRESO DE MERCANC\u00cdAS DESTINADAS AL USO COMERCIAL PARA CONSUMO EN LOS DISTRITOS DE FRONTERA. 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