Normas Legales Aduaneras

This Regulation lays down the rules for the entry and exit of express consignments in accordance with Article 98(c) of the General Customs Act. The provisions of this Code shall apply to all customs legislation. It specifies, in particular, the provisions relating to the presentation of goods, consignment, customs clearance, withdrawal and possible auction. The norms contained in legal bodies, international conventions and implementing regulations take precedence over the provisions referred to in this Code and shall in any event apply to what is not provided for therein. The law, established by Law No. 168-21 of 9 August 2021, makes available to users the legislation on which their activities are based and regulated, as well as those related to them, guaranteeing the accomplishment of their mission as commercial intermediaries. Single window: A system that allows foreign trade officers to transmit information electronically to a single government agency in order to meet visa or formality requirements to process customs destinations in accordance with legal and regulatory standards. Legalization: act by which the regional director, the administrator or the officials to whom they delegate this authority verify that the document in question complies with all legal and administrative procedures, gives its approval and, in addition, verifies the conformity of the guarantee provided for in the declarations© that request it. Transit of goods: procedures, procedures and other operations carried out prior to service in relation to customs-approved treatments or uses. SUNAT shall adopt the provisions necessary for the application of the provisions of this Regulation. Customs brokers may receive, by electronic mail, issued by shippers, consignees and other participants in the supply chain, the documents that serve as the basis for the clearance of the goods necessary for the establishment and presentation of the respective customs declarations to the service, whether scanned copies of paper documents or electronic documents in their origin. provided that their presence and integrity are recorded, unless they are required by law, regulation or administrative provision to include them in the original on paper Customs clearance: completion of the customs formalities necessary for export, import or execution of a customs-approved treatment or use.

c. When applying the other rules provided for in this Regulation, account should be taken of that provision. 3.1. The deadlines referred to in this resolution are normally consecutive, except in the case of instructions exceeding the scope of the so-called rules of application referred to in Article 4(8) of the Organic Law of the Service, in which case this circumstance is expressly mentioned in this resolution. (d) undertaking: to the express delivery company, defined as the natural or legal person holding the authorisation granted by the competent authority and approved by the customs administration and which provides a service consisting of rapid collection, transport by its own resources or by third parties, storage and delivery of express consignments to the consignee, after completion of customs obligations and formalities. Driver: Person in charge of a vehicle and fictitious agents or legal representatives of the transport company. 1. By determining the customs value by the customs authority in accordance with the customs valuation regulations. Customs power: A set of allowances available to the service to control the entry and exit of goods into the national territory and to enforce the legal and regulatory provisions governing customs actions.

Persons© crossing borders, ports and airports, as well as the import and export of services for which the law provides for customs intervention, are also subject to the customs authority. This new law aims to promote an export culture for MSMEs by regulating and making transparent the process of exporting goods, establishing customs procedures for export incentives, also simplifying and facilitating the entire customs clearance process of goods, and creating the simplified economic operator for MSMEs, providing greater legal certainty. Trust and transparency in your business. 31.1 The period for rectification of the declaration is ten calendar days from the day after the end of the delivery. Private warehouse©: premises or private pens approved by the Service for a fixed period for the deposit of goods without prior payment of customs duties and taxes incurred on their importation. 9.2 The Company will require the correction of defects before leaving the premises. 9.1 The correction of the unbundled cargo manifest shall be requested electronically. Customs Tariff: a legal standard contained in D.F.L.

No. 2 of 1989 of the Ministry of Finance, which systematically orders goods in accordance with the Harmonized International Designation and Coding System with the corresponding taxes applicable to them in import or export regulations. 14.2 There is no liability in the following cases: 30.3 Partial deliveries subject to a single declaration do not apply. Courier Guide: document accrediting the shipment of goods arriving or departing for this type of customs clearance and, if necessary, allows courier companies and customs brokers to prepare and present customs destination documents. 30.2 Express shipments will be shipped to the customs jurisdiction in which the customs-approved treatment or use was requested. Unique. Provisions relating to temporary deposits The Supreme Decree is countersigned by the Minister of Economy and Finance. Air waybill: document attesting to the conclusion of a contract for the carriage of goods by air, the conditions of carriage©©©, the receipt of the goods by the carrier, their weight, volume, packaging, as well as the number of packages.

3.3. Non-serious time limits may be extended if the corresponding application is submitted before expiry and for a valid reason. The sum of the extension of privileges may not exceed the period initially extended. 15.2 Category 1 express shipments are intended for the transmission of the information contained in the unbundled cargo manifest containing the expedited delivery guide provided for in Article 7, which formulates the customs declaration and authorizes its release. 17.1 If the expedited transit consignment of categories 2 and 3 is sent in a single package and contains, inter alia, restricted goods that do not have the control document issued by the competent sectoral body, the enterprise may divide the consignment into two packages once before its customs-approved treatment or use. so that restricted goods are returned or re-dispatched without a control document and customs clearance of goods that meet the requirements for their nationalization is authorized in accordance with the regulations of the customs administration. 15.4 Category 4 express shipments are destined for other customs regulations specified in the General Customs Act. Secondary zone: part of the national territory and territorial waters corresponding to each customs for the purpose of exercising its competence.

6. take and maintain the necessary security measures to ensure the integrity of the cargo, prevent its absence or loss, prevent its contamination or other safety deficiencies while the cargo is under their responsibility; and implement and maintain the security measures provided for by the intervening customs authority, customs administration, foreign trade operator or economic operator. Each of the standards of the customs legislation contains an explanation of the associated standards: document formalizing a customs-approved treatment or use in which the nature or modality of the treatment or use concerned must be indicated. For the purposes of this Regulation, it shall be defined as follows: 4.10. In the case of a suspensive regime©, the bank receipt or insurance policy must be valid for more than 30 days until the period of validity of the©latter. Shipments with fast delivery are classified into:. 2. Traceability of operations and quality system: Annex 1, points C.1, C.2 and C.3 to this Regulation. 10.2 The Company will request admission up to twelve hours after the end of the download and provided that the shipment has not been shipped from its location.