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In accordance with subsections c) and e) of Article 17, and Articles 101, 102, 103 and 108 of the General Customs Law (LGA), foreign trade operators and port administrators or concessionaires must transmit or provide the Customs Administration with information related to the process of entry and exit of goods and means of transport from the customs territory.<\/p>\n
In this regard, noncompliance with the provisions indicated above entails the commission of the offenses typified in subsection c) of Article 197 and in subsection b) of Article 198 of the LGA, identified under codes N07, N08, N09, N10, N14, N15, N18, N19, P81 and P82 of the Table of Sanctions applicable to offenses provided for in the LGA.<\/p>\n
Subsequently, as of October 31, 2024, amendments to SUNAT\u2019s Regulation on Organization and Functions entered into force, under which the Chancay Customs Office (IA Chancay) was incorporated as a new decentralized body dependent on the National Deputy Superintendence of Customs.<\/p>\n
Therefore, it became necessary to apply SUNAT\u2019s discretionary authority not to penalize the offenses established in subsection c) of Article 197 and subsection b) of Article 198 of the LGA that occur during the period from 31.10.2024 to 31.01.2025 with respect to TPMCH, since it was necessary to adapt the transmission structures in the information systems for sending cargo manifest information and acts related to the entry and exit of goods and means of transport.<\/p>\n
However, errors continued to be recorded in transmissions related to the cargo manifest process and acts associated with the entry and exit of goods and transport, making it necessary to extend the adaptation period to the new system. Accordingly, through this Resolution, the discretionary authority is applied not to penalize the indicated offenses for a period of three months counted from 01.02.2025, with the objective of completing the necessary adjustments.<\/p>\n