OBJECT, DEFINITIONS AND SCOPE OF APPLICATION
The purpose of this Legislative Decree is to regulate the legal relationship established between the National Superintendency of Tax Administration – SUNAT and the natural and legal persons involved in the entry, stay, transfer and exit of goods to and from the customs territory.
The purpose of this Regulation is to regulate the application of the General Customs Law – Legislative Decree No. 1053.
This Regulation governs all customs activities in Peru and is applicable to all persons, merchandise and means of transport within the customs territory.
Cod. Doc. GJA-00.05: Table of Sanctions applicable to the infractions provided for in the new General Customs Law