{"id":896,"date":"2024-12-19T18:54:05","date_gmt":"2024-12-19T18:54:05","guid":{"rendered":"https:\/\/grzasociados.com\/?p=896"},"modified":"2026-03-06T00:01:27","modified_gmt":"2026-03-06T00:01:27","slug":"resolucion-de-superintendencia-n-000286-2024-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000286-2024-sunat\/","title":{"rendered":"Superintendence Resolution No. 000286-2024\/SUNAT"},"content":{"rendered":"<header class=\"entry-header\">\n<h1 class=\"entry-title\">THE GENERAL PROCEDURE \u201cCARGO MANIFEST\u201d\nAND THE SPECIFIC PROCEDURE \u201cRECTIFICATION OF THE CARGO MANIFEST,\nRELATED ACTS, LINKED DOCUMENTS AND\nINCORPORATION\u201d ARE AMENDED<\/h1>\n<\/header>\n<p>&nbsp;<\/p>\n<p>As of 24.10.2024, the Regulations to Peru\u2019s General Customs Law were amended to align their provisions with the\noperations of the Chancay Multipurpose Port Terminal, with the goal of streamlining the entry, transit, and\nexit of goods, as well as improving cargo control and traceability; therefore, the procedures set out below\nmust be updated accordingly:<\/p>\n<p>Likewise, under the general procedure \u201cCargo Manifest\u201d DESPA-PG.09 (version 7), the transmission, registration, and\nprocessing of the cargo manifest and its linked documents, the deconsolidated or consolidated cargo manifest, and acts\nrelated to the entry and exit of goods and means of transport are regulated.<\/p>\n<p>In this regard, it is necessary to amend the general procedure \u201cCargo Manifest\u201d DESPA-PG.09 (version 7) to\nclarify the obligation to transmit information on the entry and receipt of goods by the carrier and the customs\nwarehouse; the customs warehouse\u2019s obligation to transmit information regarding the departure of the vehicle\ncarrying the cargo; the rules for transmitting information to be handled by the fixed-base operator; guidelines to\ndetermine the weight-tolerance margin applicable to bulk cargo transported by sea; and to incorporate the use of\nSUNAT\u2019s (Peru\u2019s tax and customs authority) virtual filing desk for submitting documents and entry information for\ngoods bound for ZOFRATACNA and free warehouses, among others.<\/p>\n<p>On the other hand, the specific procedure \u201cRectification of the cargo manifest, related acts, linked documents and\nincorporation\u201d DESPA-PE.09.02 (version 7) addresses the rectification of the cargo manifest, the deconsolidated cargo\nmanifest, the consolidated cargo manifest, linked documents, and acts related to the entry and exit of goods and means of\ntransport, as well as the incorporation of transport documents into the aforementioned manifests.<\/p>\n<p>Therefore, the amendments to the specific procedure referred to above are based on clarifications to the rules on\nrectifications to be made when the means of transport arrives at a location other than the one declared, due to fortuitous\nevent, force majeure, or port congestion, among other changes.<\/p>\n<p>This Resolution will take effect as of 20.12.2024.<\/p>\n<p>To view the full Resolution, please click the following link:\u00a0<a href=\"https:\/\/tinyurl.com\/yah23kcc\">https:\/\/tinyurl.com\/yah23kcc<\/a><\/p>\n<div class=\"entry-content\"><\/div>","protected":false},"excerpt":{"rendered":"<p>SE MODIFICA EL PROCEDIMIENTO GENERAL \u201cMANIFIESTO DE CARGA\u201d Y EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cRECTIFICACI\u00d3N DEL MANIFIESTO DE CARGA, ACTOS RELACIONADOS, DOCUMENTOS VINCULADOS E INCORPORACI\u00d3N\u201d &nbsp; Con fecha 24.10.2024, se modific\u00f3 el [&hellip;]<\/p>\n","protected":false},"author":1,"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":[18,19],"tags":[],"class_list":["post-896","post","type-post","status-publish","format-standard","hentry","category-informativo-aduanero","category-todos-informativos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000286-2024-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"SE MODIFICA EL PROCEDIMIENTO GENERAL \u201cMANIFIESTO DE CARGA\u201d Y EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cRECTIFICACI\u00d3N DEL MANIFIESTO DE CARGA, ACTOS RELACIONADOS, DOCUMENTOS VINCULADOS E INCORPORACI\u00d3N\u201d &nbsp; Con fecha 24.10.2024, se modific\u00f3 el [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000286-2024-sunat\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-19T18:54:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-06T00:01:27+00:00\" \/>\n<meta name=\"author\" content=\"jcruz@grzasociados.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jcruz@grzasociados.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/\"},\"author\":{\"name\":\"jcruz@grzasociados.com\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7\"},\"headline\":\"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT\",\"datePublished\":\"2024-12-19T18:54:05+00:00\",\"dateModified\":\"2026-03-06T00:01:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/\"},\"wordCount\":441,\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"articleSection\":[\"Informativo Aduanero\",\"Informativos\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/\",\"url\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/\",\"name\":\"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/#website\"},\"datePublished\":\"2024-12-19T18:54:05+00:00\",\"dateModified\":\"2026-03-06T00:01:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/grzasociados.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/grzasociados.com\/#website\",\"url\":\"https:\/\/grzasociados.com\/\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/grzasociados.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/grzasociados.com\/#organization\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"url\":\"https:\/\/grzasociados.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"contentUrl\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"width\":386,\"height\":91,\"caption\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\"},\"image\":{\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7\",\"name\":\"jcruz@grzasociados.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g\",\"caption\":\"jcruz@grzasociados.com\"},\"sameAs\":[\"https:\/\/grzasociados.com\"],\"url\":\"https:\/\/grzasociados.com\/en\/author\/jcruzgrzasociados-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000286-2024-sunat\/","og_locale":"en_US","og_type":"article","og_title":"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","og_description":"SE MODIFICA EL PROCEDIMIENTO GENERAL \u201cMANIFIESTO DE CARGA\u201d Y EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cRECTIFICACI\u00d3N DEL MANIFIESTO DE CARGA, ACTOS RELACIONADOS, DOCUMENTOS VINCULADOS E INCORPORACI\u00d3N\u201d &nbsp; Con fecha 24.10.2024, se modific\u00f3 el [&hellip;]","og_url":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000286-2024-sunat\/","og_site_name":"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","article_published_time":"2024-12-19T18:54:05+00:00","article_modified_time":"2026-03-06T00:01:27+00:00","author":"jcruz@grzasociados.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jcruz@grzasociados.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/#article","isPartOf":{"@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/"},"author":{"name":"jcruz@grzasociados.com","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7"},"headline":"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT","datePublished":"2024-12-19T18:54:05+00:00","dateModified":"2026-03-06T00:01:27+00:00","mainEntityOfPage":{"@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/"},"wordCount":441,"publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"articleSection":["Informativo Aduanero","Informativos"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/","url":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/","name":"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","isPartOf":{"@id":"https:\/\/grzasociados.com\/#website"},"datePublished":"2024-12-19T18:54:05+00:00","dateModified":"2026-03-06T00:01:27+00:00","breadcrumb":{"@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/grzasociados.com\/resolucion-de-superintendencia-n-000286-2024-sunat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/grzasociados.com\/"},{"@type":"ListItem","position":2,"name":"Resoluci\u00f3n de Superintendencia N\u00b0 000286-2024\/SUNAT"}]},{"@type":"WebSite","@id":"https:\/\/grzasociados.com\/#website","url":"https:\/\/grzasociados.com\/","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","description":"","publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/grzasociados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/grzasociados.com\/#organization","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","url":"https:\/\/grzasociados.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/","url":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","contentUrl":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","width":386,"height":91,"caption":"Estudio G\u00e1lvez Risso Zegarra & Asociados"},"image":{"@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7","name":"jcruz@grzasociados.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g","caption":"jcruz@grzasociados.com"},"sameAs":["https:\/\/grzasociados.com"],"url":"https:\/\/grzasociados.com\/en\/author\/jcruzgrzasociados-com\/"}]}},"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"jcruz@grzasociados.com","author_link":"https:\/\/grzasociados.com\/en\/author\/jcruzgrzasociados-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/grzasociados.com\/en\/category\/informativo-aduanero\/\" rel=\"category tag\">Informativo Aduanero<\/a> <a href=\"https:\/\/grzasociados.com\/en\/category\/todos-informativos\/\" rel=\"category tag\">Informativos<\/a>","rttpg_excerpt":"SE MODIFICA EL PROCEDIMIENTO GENERAL \u201cMANIFIESTO DE CARGA\u201d Y EL PROCEDIMIENTO ESPEC\u00cdFICO \u201cRECTIFICACI\u00d3N DEL MANIFIESTO DE CARGA, ACTOS RELACIONADOS, DOCUMENTOS VINCULADOS E INCORPORACI\u00d3N\u201d &nbsp; Con fecha 24.10.2024, se modific\u00f3 el [&hellip;]","_links":{"self":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/896","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/comments?post=896"}],"version-history":[{"count":1,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/896\/revisions"}],"predecessor-version":[{"id":897,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/896\/revisions\/897"}],"wp:attachment":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/media?parent=896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/categories?post=896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/tags?post=896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}