{"id":2512,"date":"2026-05-01T10:14:25","date_gmt":"2026-05-01T10:14:25","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2512"},"modified":"2026-05-04T15:15:37","modified_gmt":"2026-05-04T15:15:37","slug":"decreto-supremo-n-076-2026-ef-se-modifica-el-reglamento-de-la-ley-general-de-aduanas-y-la-tabla-de-sanciones-aplicables-a-las-infracciones-previstas-en-la-ley-general-de-aduanas","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-n-076-2026-ef-se-modifica-el-reglamento-de-la-ley-general-de-aduanas-y-la-tabla-de-sanciones-aplicables-a-las-infracciones-previstas-en-la-ley-general-de-aduanas\/","title":{"rendered":"SUPREME DECREE No. 076-2026-EF \u2013 THE REGULATIONS OF THE GENERAL CUSTOMS LAW AND THE SCHEDULE OF PENALTIES APPLICABLE TO THE OFFENSES PROVIDED FOR IN THE GENERAL CUSTOMS LAW ARE AMENDED."},"content":{"rendered":"<p>By Legislative Decree No. 1711, Articles 103 and 200 of Peru\u2019s General Customs Law were amended to allow, under certain conditions, the carrier or its in-country representative to replace the forfeiture (seizure) sanction with the payment of a fine in cases involving goods that were not declared in the cargo manifest or that present inconsistencies with the description stated in the cargo manifest. Accordingly, it was necessary to amend the Regulations of the General Customs Law and the Schedule of Penalties in order to set out the conditions for applying such measure, as well as to amend the Schedule of Penalties applicable to the offenses provided for in the General Customs Law, by establishing the offense code and the amount of the fine, and by replacing the offense scenario corresponding to the forfeiture sanction.<\/p>\n<p>Some of the amendments introduced are the following:<\/p>\n<ul>\n<li>\u2022 The incorporation of Articles 145-A and 145-B, which regulate the requirements for replacing the seizure sanction with a fine and the goods excluded from such option.<\/li>\n<li>\u2022 The amendment of Article 142, establishing that the transmission of information from transport documents corresponding to cargo destined for third countries shall be carried out only at the first port of arrival in the country, eliminating the obligation to include such information in the cargo manifests of the ports where the means of transport subsequently calls.<\/li>\n<li>\u2022 The amendment of Article 195, in order to exempt from the application of fine sanctions those cases in which the rectification generates taxes or surcharges left unpaid as a result of differences in freight, insurance or other related concepts.<\/li>\n<\/ul>\n<p>Accordingly, through this Supreme Decree, provisions of the Regulations of the General Customs Law and the Schedule of Penalties are added and amended in order to standardize the sanctions applicable to certain offense scenarios and to refine Peru\u2019s customs legal framework, promoting a balance between trade facilitation and adequate customs control.<\/p>\n<p>To view the full Decree, please click the link below: <a href=\"https:\/\/tinyurl.com\/2eznfdaf\">https:\/\/tinyurl.com\/2eznfdaf<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Mediante Decreto Legislativo N\u00b0 1711, se modificaron los art\u00edculos 103\u00b0 y 200\u00b0 de la Ley General de Aduanas, con la finalidad de permitir, bajo determinadas condiciones, que el transportista o [&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-2512","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 076-2026-EF \u2013 SE MODIFICA EL REGLAMENTO DE LA LEY GENERAL DE ADUANAS Y LA TABLA DE SANCIONES APLICABLES A LAS INFRACCIONES PREVISTAS EN LA LEY GENERAL DE ADUANAS. - Estudio G\u00e1lvez Risso Zegarra &amp; 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