{"id":2407,"date":"2026-04-19T10:04:48","date_gmt":"2026-04-19T10:04:48","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2407"},"modified":"2026-04-20T15:13:11","modified_gmt":"2026-04-20T15:13:11","slug":"resolucion-n-000070-2026-sunat-se-modifica-el-procedimiento-especifico-reconocimiento-fisico-extraccion-y-analisis-de-muestras-despa-pe-00-03-version-4","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-n-000070-2026-sunat-se-modifica-el-procedimiento-especifico-reconocimiento-fisico-extraccion-y-analisis-de-muestras-despa-pe-00-03-version-4\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000070-2026\/SUNAT \u2013 THE SPECIFIC PROCEDURE \u201cPHYSICAL INSPECTION\u2014EXTRACTION AND ANALYSIS OF SAMPLES\u201d DESPA-PE.00.03 (VERSION 4) IS AMENDED"},"content":{"rendered":"<p>By Superintendency Resolution No. 000120-2022\/SUNAT, the specific procedure \u201cPhysical Inspection\u2014Extraction and Analysis of Samples\u201d DESPA-PE.00.03 (Version 4) was approved, which sets out the guidelines to be followed for physical inspection and for the extraction and analysis of samples.<\/p>\n<p>The amendment responds to SUNAT\u2019s institutional policy of continuous improvement and process simplification, incorporating aspects related to the return of samples, counter-samples, and remnants generated after the physicochemical analysis carried out by the Central Laboratory Office of the National Customs Development and Innovation Intendancy, as well as the treatment of samples, counter-samples, or remnants that are not collected within the established time limits, which would then be considered available waste.<\/p>\n<p>Accordingly, through this Resolution, SUNAT ordered the amendment of the specific procedure \u201cPhysical Inspection\u2014Extraction and Analysis of Samples\u201d DESPA-PE.00.03 (Version 4), in order to optimize its application and incorporate provisions on the management of samples, counter-samples, and remnants generated in physicochemical analysis.<\/p>\n<p>Likewise, some of the main amendments introduced by this Resolution are as follows:<\/p>\n<ul>\n<li>Definitions of sample, remnant, and waste are incorporated, clarifying their treatment under the procedure.<\/li>\n<li>The procedure for returning samples, counter-samples, and remnants is regulated, establishing deadlines to request their return (10 business days following the date of issuance) and to collect them (5 business days after notification). It is also provided that, if they are not requested or collected within the established time limits, the samples, counter-samples, or remnants will be deemed waste and will be reported for destruction, neutralization, or disposal.<\/li>\n<li>It is established that samples that do not meet the required quantities will not be accepted for analysis by the Central Laboratory.<\/li>\n<li>Annex VI, \u201cWaste Report to the National Administration Intendancy,\u201d is incorporated.<\/li>\n<\/ul>\n<p>The Resolution enters into force as of April 20, 2026.<\/p>\n<p>To view the full Resolution, please click the link below: <a href=\"https:\/\/tinyurl.com\/3zzu5n92\">https:\/\/tinyurl.com\/3zzu5n92<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Mediante Resoluci\u00f3n de Superintendencia N\u00b0 000120-2022\/SUNAT se aprob\u00f3 el procedimiento espec\u00edfico \u201cReconocimiento f\u00edsico \u2013 extracci\u00f3n y an\u00e1lisis de muestras\u201d DESPA-PE.00.03 (versi\u00f3n 4), el cual establece las pautas a seguir en [&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-2407","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 N\u00b0 000070-2026\/SUNAT; 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