Through Deputy National Customs Superintendency Resolution No. 041-2010\/SUNAT\/A and Deputy National Customs Superintendency Resolution No. 423-2005\/SUNAT\/A, the instructions \u201cCustoms Goods Declaration (DAM)\u201d and the specific procedure \u201cSimplified Import Clearance\u201d were approved, respectively. These establish the guidelines for the proper declaration of goods and the rules applicable to simplified import clearance.<\/p>\n
Likewise, the Regulations of the General Customs Law authorize the Customs Administration to request additional information on goods when warranted. In this context, it is necessary to amend the aforementioned procedures in order to strengthen the identification of imported mobile terminal equipment, incorporating information that allows for its proper individualization and facilitates customs control actions.<\/p>\n
Among the main amendments, it is established that, in the case of imports for consumption of smartphones and other mobile phones classified under national tariff subheadings 8517.13.00.00 and 8517.14.00.00, the DAM and the Simplified Import Declaration must include the unique serial number and the international mobile equipment identity number(s) or code(s) \u2013 IMEI of each device, in order to facilitate its identification and individualization.<\/p>\n
In this regard, through Superintendency Resolution No. 000129-2026\/SUNAT, the instructions \u201cCustoms Goods Declaration (DAM)\u201d DESPA-IT.00.04 (version 2) and the specific procedure \u201cSimplified Import Clearance\u201d DESPA-PE.01.01 (version 3) are amended, incorporating the obligation to declare the serial number and IMEI code of imported mobile terminal equipment.<\/p>\n
The Resolution shall enter into force on 05.10.2026.<\/p>\n