<\/p>\n
First, it should be noted that Article 17 of the Payment Vouchers Regulation (RCP) states that the dispatch guide supports the transportation of goods between different addresses, except for the exemption cases contemplated in Article 21 of the same Regulation.<\/p>\n
In this regard, subsection 3.2.9 of paragraph 3 of Article 21 of the RCP establishes an exception in which the sender\u2019s and carrier\u2019s dispatch guide is not required for the transportation of goods entering the country from the port terminals of Callao, Paita, Salaverry, Chimbote, Pisco, Ilo, Matarani, and Chancay to customs warehouses or to a location temporarily considered a primary zone (subsection 3.2.9.1), or to any point in the country (secondary zone) (subsection 3.2.9.2), provided that the transportation is supported by the \u201cexit ticket\u201d issued by the port administrator and that such document contains the minimum information detailed in the aforementioned subsections.<\/p>\n
However, through Superintendency Resolution No. 000123-2022\/SUNAT, a new control model was implemented based on the intensive use of technological tools, and various parties were gradually incorporated as issuers of Electronic Dispatch Guides (GRE), indicating that as of 01\/01\/2024 all parties must issue them electronically.<\/p>\n
Therefore, in order to integrate customs procedures with tax procedures and standardize the control of goods transportation nationwide, the repeal of subsection 3.2.9.1 of subsection 3.2.9 of paragraph 3 of Article 21 of the RCP was ordered, with the aim that the dispatch guide would be the only document supporting such transportation.<\/p>\n
Nevertheless, in the period from December 2024 to March 2025, 157,122 exit tickets were issued and only 2,315 GRE were issued to support the transportation of goods from port terminals to temporary storage facilities; therefore, those GRE represent 1.47% of the documents issued.<\/p>\n
In that sense, through this Resolution, it was ordered to amend the effective date of the Sole Complementary Repealing Provision of Superintendency Resolution No. 000240-2024\/SUNAT to 01\/07\/2026, so that the exit ticket may continue to be used for an additional period while the relevant procedures and systems are adapted for the proper issuance of the GRE.<\/p>\n