The Luggage and Household Regulations are applicable to luggage and household goods carried by travelers with a passport or official document when entering or leaving the country. The regulation was approved by Supreme Decree No. 016-2006-EF and published on 02/15/2006, being in force since 03/17/2006.
Travelers residing in border areas who occasionally cross the border cannot benefit from the regulations, which are governed by the special customs destination of border traffic provided for in the General Customs Law.
The Luggage and Household Regulations details in its article 4 the goods that enter as luggage unaffected from the payment of taxes. Baggage is considered to be all those new or used goods that a traveler may reasonably need, provided that it is noted that they are for their use or consumption, in accordance with the purpose and duration of the trip and that their quantity, nature or variety is presumed they are not intended for commerce or industry.
The goods considered as luggage unaffected by the payment of taxes are:
a. Clothing for the traveler’s personal use.
b. Toiletries for the traveler’s use.
c. Objects of personal adornment of the traveler.
d. Medicines for personal use of the traveler.
and. Books, magazines and printed documents in general that are advised of the traveler’s personal use.
F. Suitcases, bags and other containers of common use that contain the objects that constitute the luggage of the traveler.
g. Declared objects that appear in the Temporary Departure Declaration presented to the customs authority, for re-entry without payment of taxes or that it is proven that they are national or nationalized provided that they constitute baggage and it is presumed that due to their quantity they are not intended for trade.
h. One (01) hair dryer or manual brush for use by the traveler.
i. One (01) electric shaver or epilator for use by the traveler (**).
j. One (01) wind or string musical instrument, provided it is portable.
k. One (01) radio broadcasting receiver, or one (01) sound player including a recorder; or one (01) equipment that contains them as a whole, provided that it is portable, with its own power source and that is not professional.
l. Up to a maximum of twenty (20) phonograph records, magnetic tapes, compact discs or cassettes.
m. One (01) photographic camera or digital camera.
n. One (01) camcorder, as long as it is portable, with its own power source and not of a professional type (**).
or. One (01) portable digital video disc player.
p. One (01) portable home electronic video game device.
q. Up to (10) rolls of photographic film, two (02) memories for digital camera or video game only if you carry these devices, ten (10) video cassettes for portable video camera, ten (10) video cassettes for VCR and ten (10) digital discs of video or for video game.
r. One (01) portable electronic agenda or pocket computer (**).
s. One (01) laptop, with its own power source (**).
t. One (01) cell phone (**).
or. Up to twenty (20) packs of cigarettes or fifty (50) cigars or two hundred and fifty (250) grams of chopped or shredded tobacco for smoking (*).
v. Up to three (3) liters of liquor (*).
w. The auxiliary means and equipment necessary for their medical control and mobilization (wheelchair, stretcher, crutches, blood pressure, temperature and glucose meters, among others) that disabled or sick travelers carry with them.
x. One (01) live domestic animal as a pet, which must be previously subjected to compliance with the corresponding sanitary regulations.
Y. Other goods for the traveler’s use or consumption and gifts that, due to their quantity, nature or variety, are presumed not to be used for trade, for a combined value of three hundred (US $ 300.00) dollars of the United States of America.
z. A portable mechanical, electrical, or electronic typewriter and a portable electronic calculator.
(*) The traveler must be over eighteen (18) years old.
(**) The traveler must be over seven (07) years old.
Portable: lightweight item designed to be easily carried by one person.
The special customs destination of luggage and household goods is not applicable for the entry or exit of the country of the following goods:
a. Motor vehicles, mobile homes, trailers and any land motor vehicle, including motorcycles, mopeds and ATVs, boats of all kinds and jet skis, aircraft; as well as the parts or spare parts of all the above.
b. Seeds, plants, animals, and their by-products or derivatives, unless they have express authorization from the competent body.
c. Objects of historical, archaeological, artistic and cultural interest of the nation, unless they have the express authorization of the competent body.
d. Those owned by third parties.
Likewise, weapons and ammunition do not constitute baggage, which may enter temporarily or be destined for the import regime, after compliance with the formal requirements demanded by current legal regulations (prior to entering the country, the processing of the respective authorization before the DICSCAMEC).
The entry of luggage that is not affected by the payment of taxes is governed by the following rules:
to. The inactivation of taxes is only applicable if the goods correspond to the amount and value allowed limits, whether they are new or used and provided that they have been consigned in the “Sworn Baggage Declaration – Income”.
b. The traveler must be over eighteen (18) years of age to enter the goods indicated in sections u) and v) of question 1 above, and over seven (7) years for the goods indicated in sections i), n), r), s) and t) of the aforementioned question 1.
c. In the case of accompanied luggage that was not removed in its entirety upon arrival, it must be proven that it was for reasons not attributable to the traveler within thirty (30) days.
d. The unaffected are granted for each trip and are individual and non-transferable.
The goods that are not in the list of luggage unaffected to the payment of taxes, provided that they have been consigned in the “Sworn Baggage Declaration – Income” or Simplified Import Declaration that travelers carry with their accompanied or unaccompanied luggage, are subject to the payment of taxes or the application of a fine, according to the following rules:
a. For the entry of goods considered as luggage, whose value does not exceed one thousand (US $ 1 000.00) dollars of the United States of America per trip, a single tax of 14% * on the customs value, up to one maximum per calendar year of three thousand (US $ 3,000.00) dollars of the United States of America.
In the case of electrical and electronic devices, tools, and equipment specific to the activity, profession or trade of the traveler, they cannot exceed one (1) unit for each type.
For the entry of goods that exceed the limits established in the previous paragraphs, the normal import taxes.
b. For the entry of goods that, due to their nature or quantity, are presumed to be destined for trade, that have not been declared as cargo and that are subject to the final customs destination of importation, a fine for incurring an infringement in accordance with the General Law Customs, which must be determined and canceled after the import declaration is numbered and before the release of the merchandise is granted.
Goods not considered as luggage or household items must be left in the custody of the Customs Authority until they are submitted to the corresponding destination, complying with the legal requirements established in the General Customs Law and special regulations.
* Percentage reduced from 20% to 14% by Supreme Decree No. 096-2008-EF published on 07/08/2008.
It is the format that transport companies must provide to travelers before their arrival in the country, which must be filled out by all travelers, HAVE BAGGAGE OR NOT, and even when their luggage is not subject to the payment of taxes.
You can see the “Sworn Baggage Declaration – Income” and know the information that it requests by clicking here .
a. To fill out the “Sworn Baggage Declaration – Income” form, you must first read the reverse of it, where you will find the list of goods considered as luggage unaffected by the payment of taxes. If any goods that the traveler brings are not on said list, they must declare them as goods subject to the payment of tribute.
b. To calculate the corresponding tax, you must go to the Customs Valuation Office and go to the Banco de la Nación window for the corresponding payment.
c. If the traveler carries cash and / or financial instruments for more than US $ 10,000.00 US dollars or its equivalent in another currency, he must declare them in the “Sworn Baggage Declaration – Income”, otherwise he will be subject to the relevant legal actions.
d. If the goods that the traveler brings as luggage are not subject to the payment of taxes, he must go directly with the “Luggage Affidavit – Income”, to the customs control where he will press the button that will select if his luggage is subject to review or not, depending on the red or green light that appears.
If in the registration and review and / or physical examination, undeclared goods are found subject to the payment of taxes, or a difference is detected between the amount or species declared and what is verified by the Customs Authority, the goods are seized. The traveler has a period of ten (10) business days from the date of the same, to disprove the observations made by the Customs Authority for the purpose of not proceeding to the administrative confiscation of the goods, in accordance with the established in the General Customs Law.
It is understood by:
Seizure: preventive measure adopted by the Customs Authority that consists of the forced possession and transfer of the merchandise to the SUNAT warehouses, while its definitive legal situation is determined. Confiscation: sanction that consists of the definitive deprivation of the property of the merchandise in favor of the State.
The entry of delayed luggage has the same treatment as accompanied luggage, as long as the document issued by the transport company is presented expressly indicating the number of suitcases or packages that did not arrive with the traveler and that their identifications correspond to that one.
To withdraw it, a new “Sworn Baggage Declaration – Income” is presented to the Customs Authority and is submitted to the respective control.
“Delayed Baggage” is understood to mean that which the traveler must carry with him, has not arrived with him for reasons beyond his control.
The entry of unaccompanied luggage from the country of origin or from the countries that the traveler has visited, has a customs treatment similar to that of accompanied luggage where appropriate, as long as it is determined with the passport or official document and the document of transportation that the luggage arrived within a period of one (1) month before and up to six (6) months after the traveler’s arrival date.
Unaccompanied baggage, which does not meet these conditions, is subject to the payment of all taxes.
The transport company is responsible for delivering to the traveler the “Luggage – Income Affidavit”, otherwise it is subject to a fine.
Likewise, the transport company is responsible for the luggage until it is delivered to the travelers in the places authorized for this purpose under customs control.
The traveler can enter temporarily with suspension of payment of import taxes for up to a maximum of twelve (12) months the following goods provided that they are capable of identification and individualization, upon presentation of the Temporary Entry / Exit Declaration and a guarantee (bank guarantee letter, cash guarantee, bank certificate, promissory note, others), which is established by the General Customs Law.
The assets that can benefit from temporary operations are:
a. The tools and equipment that are found to be necessary for the performance of the functions or activities of the professionals and technicians who come to provide services in the country.
b. Goods destined for artistic, scientific, cultural, sporting or educational purposes.
c. The costumes of artists, theater companies, circuses and the like.
d. Samples carried by international sales agents that prove such condition, not to exceed one unit for each type. The Customs Authority may require the necessary marks that allow full identification of the samples, prior to their entry.
and. Weapons for civilian use, after compliance with the requirements of the regulations on the matter.
F. Other items that are considered luggage or household items subject to the payment of taxes provided that they do not exceed one unit for each type or species.
The temporary entry of spare parts, parts or pieces of tools, machines or equipment, as well as consumer goods, which must be subjected to the normal import procedure *, is not allowed.
(*) http: / /www.sunat.gob.pe/legislacion/procedim/despacho/definitiva/importac/procGeneral/index.html
The traveler who avails himself of this modality, upon his departure from the country and within the term granted, must present to the Customs Authority the Declaration of Temporary Entry / Exit, as well as the goods that entered for its control and regularization of the authorized operation.
The Temporary Entry / Exit Declaration form can be consulted by clicking here .
Likewise, within the term granted, temporary entry can be regularized with the nationalization of the goods, through “Sworn Baggage Declaration – Entry” or through the normal import procedure, as appropriate.
In case the temporary entry is not regularized within the term granted, the guarantee for customs duties and other taxes levied on its importation is executed.
Once the surety has been executed or the guarantee has been honored, in any case, the temporary income is considered regularized, the property being considered nationalized.
The non-resident traveler can enter temporarily with suspension of the payment of import taxes, for the term of their stay in the national territory and up to a maximum of twelve (12) months, upon presentation of the Temporary Entry / Exit Declaration, the goods and equipment for the development of the activities indicated below, related to adventure tourism:
to. Delta wing.
b. Mountaineering or mountaineering.
c. Rafting.
d. Hunting.
and. Submarine hunt.
F. Speleology.
g. Water skiing.
h. Snow Skiing.
i. Kayak
j. Observation of flora and fauna.
k. Paragliding
l. Fishing.
m. Surfing.
n. Trekking.
or. Wind Surf.
The non-resident traveler can also enter temporarily as long as they are capable of identification and individualization:
a. Goods for professional use required by news agencies, foreign press correspondents, and representatives of foreign media, as long as they are duly recognized by the Ministry of Foreign Affairs.
b. The sports articles that they require for their participation in competitions organized by official entities of the State or duly recognized by the Peruvian Institute of Sports.
More information can be found at: http: //www.aduanet. gob.pe/orientacAduana/equipaje/regdamientosEquipaje.htm
The Luggage and Household Regulations are applicable to luggage and household goods carried by travelers with a passport or official document when entering or leaving the country. The regulation was approved by Supreme Decree No. 016-2006-EF and published on 02/15/2006, being in force since 03/17/2006.
Travelers residing in border areas who occasionally cross the border cannot benefit from the regulations, which are governed by the special customs destination of border traffic provided for in the General Customs Law.
It is the set of furniture and household items, new or used, owned by the traveler and / or his family, in the case of a family unit.
The family unit is made up of the head of the family, parents, spouse and children under eighteen (18) years of age.
Household goods are subject to a single tax of 14% * on the customs value, determined in accordance with the Valuation System in force and provided that the following rules are met:
Household goods must arrive as cargo within a period of one (1) month before and up to six (6) months after the traveler’s arrival date.
The traveler must prove a stay abroad for no less than thirteen (13) consecutive months prior to and immediately upon arrival. This period is understood as not interrupted by occasional entries to the country that the traveler has no more than thirty (30) consecutive or alternate calendar days during the last year.
The traveler must not have made use of this benefit in the last two (02) years computed from the numbering date of the Simplified Import Declaration.
The income of the household goods that was consigned in the Declaration of Departure of the household goods of the traveler, duly controlled by the Customs Authority, is unaffected to the payment of taxes.
* Percentage reduced from 20% to 14% by Supreme Decree No. 096-2008-EF published on 07/08/2008.
The goods considered household items for entering the country, and which pay the single tax of 14% * on the customs value, are the following:
When the amount of goods allowed is not specified, it must be consistent with the number of members of the family unit and have a variety that suggests that it will not be used for trade.
* Percentage reduced from 20% to 14% by Supreme Decree No. 096-2008-EF published on 07/08/2008.
The special customs destination of luggage and household goods is not applicable for the entry or exit of the country of the following goods:
Motor vehicles, mobile homes, trailers and any land motor vehicle, including motorcycles, mopeds and ATVs, boats of all kinds and jet skis, aircraft; as well as the parts or spare parts of all the above.
Seeds, plants, animals, and their by-products or derivatives, unless they have express authorization from the competent body.
Objects of historical, archaeological, artistic and cultural interest of the nation, unless they have the express authorization of the competent body.
Those owned by third parties.
Likewise, weapons and ammunition do not constitute baggage, which may enter temporarily or be destined for the import regime, after compliance with the formal requirements demanded by current legal regulations (prior to entering the country, the processing of the respective authorization before the DICSCAMEC).
The entry of luggage and / or household goods of Peruvians who die outside of Peru is unaffected by the payment of taxes and must be requested by the spouse, child, father or any other heir who proves their right to said assets, with prior authorization. of the Customs Authority.
To enter the household goods, you must go to the Customs Office window where your goods will enter, carrying your passport and identity document (DNI) and request the Simplified Import Declaration (DSI) format. For the presentation of the DSI, the documentation required by customs must be attached, such as, transport document, invoices or Sworn Declaration of the value of the goods. Once the documentation has been presented and the Customs Specialist has been assigned to recognize and dispatch the household goods, the process takes one day, provided that the corresponding taxes have been previously paid.
You will find more information on the SUNAT Portal on Customs Orientation / Citizen Orientation / Orientation Card / Simplified Import Clearance:
http://www.sunat.gob.pe/legislacion/procedim/despacho/definitiva/importac/procEspecif/inta-pe-01-01.html .
In the case of TEMPORARY DEPARTURE, the Customs Authority is empowered to exercise customs control over accompanied or unaccompanied luggage and household goods of outgoing travelers. If prohibited or restricted export merchandise is found that does not have express authorization from the competent body, the fact will be made known to the competent authorities and / or the Public Ministry for the legal actions that may arise.
Outbound travelers can carry, in addition to their luggage or household items, handicrafts, goldsmiths, jewels and any product manufactured in our country that, due to its quantity or condition, can be presumed not for trade. For this purpose, they must submit to the Customs Authority a Declaration of Temporary Departure of Luggage for the national or nationalized goods that they carry with them in order to allow their re-entry without payment of taxes.
In the case of the re-entry of goods that left the country as household goods, they will be unaffected from the payment of taxes, as long as they are expressly consigned in the Export Declaration of departure of household goods, being necessary the presentation of the cited Statement.
In the case of the departure of goods that are going to be repaired, repowered, subjected to assembly, transformation or elaboration, replacement or other similar operation, it must be processed under the normal procedure of the temporary export customs regime.
If the traveler whose luggage and / or goods have been received by the carrier for their departure or controlled boarding (regularization of custody and temporary income vouchers) does not board, these cannot be returned to the traveler by the carrier companies without authorization. prior to the Customs Authority, who must arrange for its custody until later departure or shipment.
More information can be found at: http: //www.aduanet. gob.pe/orientacAduana/equipaje/regdamientosEquipaje.html
1. Unique Customs Declaration completed in Peru with the intervention of a customs agency, invoice, insurance policy (optional) and, depending on the means of transport used, bill of lading, air waybill or waybill.
( Article 72 clause a) of the Regulations of the General Customs Law, approved by Supreme Decree No. 011-2005-EF published on 01.26.2005).
2. For the importation of new vehicles, the importer must consign in the Unique Customs Declaration, the vehicle identification code, the Homologation Registration number and the registrable characteristics that correspond according to Annex V of the National Vehicle Regulations.
In the case of new vehicles whose importation is carried out by a natural or legal person other than the one who carried out the homologation, SUNAT additionally requests a certificate from the manufacturer or its authorized representative in Peru that proves that the vehicles to be nationalized correspond to the homologated vehicle model. Alternatively, a Compliance Certificate of Conformity may be presented, issued by a Certifying Entity authorized by the DGCT, certifying that the vehicle corresponds to the homologated model.
(Article 88 of the National Vehicle Regulations, approved by Supreme Decree No. 058-2003-MTC)
3. Technical Sheet for Importing Used and Special Vehicles, stating the Vehicle Identification Codes. Said file will be filled out in its entirety by the vehicle importer and signed jointly by him or his legal representative, depending on whether he is a natural or legal person, and a registered and authorized mechanical engineer or mechanical electrician, who must be accredited before the Directorate. General of Land Circulation – DGCT of the Ministry of Transport and Communications – MTC.
(Article 94 of the National Vehicle Regulations, approved by Supreme Decree No. 058-2003-MTC published on 10.12.2003 and modified by Supreme Decree No. 014-2004-MTC published on 11.22.2004)
4. Inspection Report in the regular regime or Second Verification Report of Used Vehicles – Review 2, in the case of imports in CETICOS or ZOFRATACNA issued by Verifying Entity: (1) COTECNA INSPECTION SA, (2) EFE AUTOMOTRIZ SA, ( 3) FACTORIAS MOTORES SA – FAMOTSA or (4) SERVIMOTRIZ S.A., noting that the physical and documentary inspection of the vehicle was carried out and indicating that it meets the established technical requirements and complies with current regulations regarding Maximum Permissible Limits of polluting emissions. The report must state the values resulting from the emissions tests carried out, as well as that the veracity of the information contained in the Technical Sheet for Importing Used and Special Vehicles has been verified.
(Article 94 of the National Vehicle Regulations, approved by Supreme Decree No. 058-2003-MTC and modified by Supreme Decree No. 014-2004-MTC; as well as Directorate Resolutions No. (1) 14791 and (2) 14853 -2007-MTC / 15 published on 11-14-2007, Nº (3) 15892-2007-MTC / 15 published on 12-20-2007 and Nº (4) 7201-2008-MTC / 15 published on 06-03-2008).
Likewise, the Verifying Entities must state in the Inspection Report or First Verification Report of Used Vehicles – Review 1, as appropriate, that the vehicle does not exceed the mileage limit indicated in paragraph 2 of the following item of this booklet. .
MINIMUM QUALITY REQUIREMENTS
Used motor vehicles for land transport, cargo and passengers, imported into the country must meet the following minimum quality requirements:
1. ANTIQUITY
a) Until 18.12.2008:
|
SENIORITY
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VEHICLE CHARACTERISTICS (original factory design)
|
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02 years
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– Compression ignition engine (diesel and others) for passenger transport of categories M2 and M3 (*)
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– Compression ignition engine (diesel and others) for cargo transport of categories N1, N2 and N3 (*)
|
|
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05 years
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Other used motor vehicles
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With positive ignition engine: all categories.
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|
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With compressor ignition motor |
Before formulating your electronic inquiries, we suggest you read this information.
It is a customs regime that allows the legal entry of merchandise from abroad, to be destined for consumption.
The importation of merchandise is final, when, after compliance with all the corresponding customs formalities, they are nationalized and remain at the free disposal of the owner or consignee.
The taxes levied on the import or the tariff treatment applicable to the goods under this regime, is based on their classification within the Customs Tariff, given by the NANDINA subheading that will be defined from the information provided by you in your capacity as importer (through the invoice and other complementary information), as well as by effect of the physical examination of the customs specialist, at the time of dispatch. Thus, the applicable taxes and fines would be:
In the case of merchandise entering the country, we must take into account the qualification of “prohibited and restricted merchandise”. As the name implies, the importation of prohibited goods will not be allowed. However, in the case of restricted merchandise, it will only be possible to import it if it obtains the corresponding authorization from the competent sector.
All other merchandise can be imported, fulfilling the customs formalities for each case.
As a natural person, you can carry out import operations without the need for RUC, in accordance with the provisions of Article 3, subsections g) and h), of Superintendency Resolution No. 210-2004 / SUNAT that approves the regulatory provisions to the Law of the Single Registry of Taxpayers (Legislative Decree No. 943), but provided that it is in any of the following situations:
a. When they carry out occasional merchandise imports, whose FOB value per operation does not exceed one thousand US dollars (US $ 1,000.00) and provided that they register up to a maximum of three (3) annual imports; or
b. When natural persons for the only time, in a calendar year, import merchandise whose FOB value exceeds one thousand US dollars (US $ 1,000.00), and provided that it does not exceed three thousand US dollars ( US $ 3,000.00).
That’s how it is. If you are not within the assumptions detailed in the previous question, to carry out your import procedures you must have your RUC (Unique Taxpayer Registry) which is a computerized, unique and centralized registry of taxpayers and / or those responsible for taxes. administered by the National Superintendency of Tax Administration – SUNAT.
We previously referred to restricted goods, in the sense that they can only be imported, when they have the respective authorizations, issued by the competent entities according to the nature of the goods themselves. These authorizations can be issued by the National Agrarian Health Service and National Institute of Natural Resources (Ministry of Agriculture), Directorate of Chemical Inputs and Controlled Products and Vice Ministry of Fisheries (Ministry of Production), General Directorate of Medicines, Supplies and Drugs (Ministry of Health), General Directorate of Control of Security Services, Control of Arms, Ammunition and Explosives for Civil Use (Ministry of the Interior), INC, National Library or General Archive of the Nation (Ministry of Education), among other entities .
Likewise, we have other documents, such as those that certify a donation and content list, certificate of origin, release resolution, among others, depending on their nature.
With these documents, and the authorization of the competent sector, if applicable, you will present your declaration to import, which can be a Simplified Import Declaration or a Single Customs Declaration, as appropriate.
The documents required for processing before SUNAT, in general terms are:
TRANSPORT DOCUMENT: bill of lading, air waybill or waybill, depending on the means used. Exceptionally, an Affidavit of transport can be used, when the importer, owner or consignee carries out the transfer of the merchandise by their own means.
INVOICE or equivalent document and / or sworn declaration of value according to import modality;
PROOF OF PAYMENT for the case in which goods are transferred before their destination for consumption, except in the cases indicated in the procedures;
POWER OF ATTORNEY LETTER for the simplified dispatch, when the dispatch is carried out by a third party on behalf of the importer, owner or consignee; Y
OTHER DOCUMENTS ACCORDING TO THE NATURE OF THE OFFICE , in accordance with the specific provisions on the matter.
The forms of importation are given according to the amount of the goods to be imported or their nature.
Thus we have to import samples with no commercial value, gifts whose value does not exceed US $ 1,000.00 (One Thousand US Dollars), or merchandise for an amount that does not exceed US $ 2,000.00 (Two Thousand US Dollars) , we have the SIMPLIFIED IMPORT CLEARANCE, which uses the Simplified Import Declaration (DS) format.
For the purposes, you as an importer, -or whoever you authorize by notarial letter-, submit the forms of the DS, attaching the detailed documentation in the previous answer.
But when the FOB value of the merchandise is greater than US $ 2,000.00 (Two Thousand American Dollars), the Single Customs Declaration format is presented. This variant, called the FINAL IMPORTATION General Regime, requires the intervention of a customs broker, who is a foreign trade operator who acts as an intermediary in the process. He must attach the corresponding documentation, indicated in the previous answer.
In principle, we understand SAMPLES for importation to those products or manufactures, which when entering the country are only intended to demonstrate their characteristics, and these may be with or without commercial value. It is understood that the sample is not commercial in nature when there is no sale between the parties .
The importation of SAMPLES, whether with or without commercial value, is governed by the INTA-PE.01.01 Procedure – Simplified Import Clearance , which has already been commented on in the previous answer, and it can also be made as a postal shipment, according to the INTA-PG.13 Procedure – Shipments or Packages transported by Postal Concessionaires.
We suggest that to expand these and other scopes, you can approach any of the SUNAT Customs Administration offices.
Additionally, there is a suggested bibliography on this and other customs tax issues, so we recommend that you approach and request access to our Library of the Institute of Tax and Customs Administration (IATA), at the Chucuito Headquarters at 8:00 a.m. : 30 to 12:00 and from 14:00 to 16:00. Located at Av. Gamarra 680 Chucuito – Telephone 4655885 Annex 2376.
Likewise, for personal attention, you can visit our headquarters located at Av. 28 de Julio Nº 800, Lima; or call the phones 2190460 and 2190430.
And finally, formulate your queries via CONTACT US, at:
Click here
In principle, it should be taken into account that the documents that support the export operation, in accordance with article 72 literal b) of the Regulations of the General Customs Law, are the following: DUA with Provisional Data, Invoice or Equivalent Document (2nd SUNAT copy), Transport Document and Reference Guide, when applicable.
Now, in the case raised and in order to regularize the Export Regime, a certified copy of the police report must be presented in which it is indicated in detail that documentation of the one indicated in the previous paragraph has been theft; and the other documents indicated in Numeral 62, Section VII (literal d to literal p) of the General Procedure INTA PG.02-Definitive Export. ( see )
Debit Notes (increase) and / or Credit (decrease) modify the value of invoices and / or tickets in accordance with the provisions of the Payment Receipts Regulations.
Therefore, the Debit and / or Credit Notes modify the value of the invoice declared in the Export DUA, therefore the new value must be entered in the respective DUA. Likewise, the series, number and issue date of the Debit and / or Credit Note must be declared.
If possible, as long as the goods are declared in the DUA with provisional data, and it is requested before the electronic transmission of the complementary information of the declaration (in accordance with number 57 section VII of the INTA PG General Procedure 02 – Definitive Export).
Yes, it is possible, as long as the goods are declared in the DUA with provisional data, and it is requested before the electronic transmission of the complementary information of the declaration (in accordance with number 57 section VII of the INTA PG General Procedure 02 – Definitive Export).
It is important to bear in mind that the rectification of the national subheading after the electronic transmission of the complementary information of the DUA, is requested through a duly supported file, attaching the self-assessment corresponding to the fine indicated in art. 103º, subsection d), numeral 5 of the TUO of the General Customs Law, which is applicable for each type of merchandise incorrectly declared in the DUA (in accordance with numeral 75 section VII of the General Procedure INTA PG 02 – Definitive Export) .
In accordance with Circular No. 004-2008 / SUNAT / A published in the official gazette “El Peruano” on June 13, 2008, in force as of the date, the correction or rectification of the description of the merchandise in the DUA is requested with provisional data in the case of errors in the description of merchandise in terms of quality, composition and other specifications that alter its nature or not.
The correction or rectification of said errors is requested by means of a file, which must be presented by the customs dispatcher at the respective customs office, attaching as support the following documentation:
to. When it is only about errors in the description of merchandise in terms of quality, composition and other specifications that do not alter its nature; Sworn declaration of the exporter, invoice, transport document, reference guide when applicable and others that contain information that demonstrates the request.
b. In the other cases; In addition to what is indicated in the previous paragraph, a copy of the official entry document numbered at the customs office of the destination country endorsed by the Chamber of Commerce or the consulate, if this document is in another language, its translation into Spanish must be presented.
It should be noted that the sworn statement of the exporter is presumed true in accordance with articles IV numeral 1.7 and 42 of the Law of General Administrative Procedure, Law No. 27444.
If the correction or rectification refers to restricted merchandise, additionally it must have the respective authorization or permit from the competent sector, issued prior to the shipment of the merchandise.
The Incentive Regime applies to infractions that are punished with a fine. The infringements related to the Export Regime whose fines can benefit from the Incentive Regime are the following:
a. The customs warehouses (art. 103º subsection c numeral 3, of the TUO of the General Customs Law) when:
b. Customs dispatchers (art. 103º subsection d numerals, 1-3-5-6, of the TUO of the General Customs Law) when:
c. The owners, consignees or consignees, (art. 103º subsection e numerals, 1-6, of the TUO of the General Customs Law) when:
The reductions applicable to the fines of the aforementioned infractions are 90%, 70%, 60% and 50% as long as the provisions of the art. 112 and 113 of the TUO of the General Customs Law .
You can get more information about it at:
http: //www.sunat.gob. pe / legislation / procedures / custom rules / gja-03.htm
In accordance with the provisions of the third paragraph of art. 54º of the TUO, modified by art. 2 of Law No. 29176, export merchandise must be shipped within a period of ten (10) days, counted from the day following the numbering of the single customs declaration -DUA, which can be automatically extended for ten (10) days. additional, at the request of the interested party.
For this purpose, and in accordance with the provisions of Circular No. 003-2008-SUNAT / A, the customs dispatcher requests the extension of the electronic transmission of the provisional information of the DUA by entering the code “P” in the field DCLANUL of the ADUAHDR1.
In case the customs dispatcher does not request the extension according to what is indicated in the previous paragraph, he must present a file before the Customs Office of the corresponding district, up to the tenth day from the day following the numbering of the DUA.
Likewise, the storage terminals can verify the extension date by consulting box 4.3 of general data of the DUA-provisional on the SUNAT portal.
The exporter (as established in article 75 of the TUO Regulation of the General Customs Law and numeral 11, section VI of the INTA PG 02 General Procedure – Definitive Export) may request physical examination at their premises as long as they have the necessary infrastructure and when it comes to the following goods:
a. Perishables that require special conditioning;
b. Explosives;
c. Machinery of great weight and volume;
d. Those that are transferred by land to the customs office of exit;
and. Others that at the discretion of the customs mayor qualify for the purposes of this article.
In principle, it should be taken into account that the definitively exported merchandise that it is proven that they were not accepted in the destination country, are considered as temporary exports, the exporter having a period of twelve (12) months from the date of the termination of the shipment of the merchandise, to request the total or partial return of the same; If this period is exceeded, the goods are considered foreign.
Now, if the merchandise returns to the country due to labeling problems, two situations may arise:
a. That the merchandise returns to be exchanged for or that it stays permanently in the country, in this case the return adopts the re-importation modality;
b. That the merchandise enters temporarily for its later exit, in this case the return adopts the re-entry modality.
In any of the situations described, the return of the merchandise must be managed before the Customs Office of the corresponding district, under the corresponding modality.
You can get more information about it at:
http: // www. sunat.gob.pe/legislacion/procedim/despacho/definitiva/exportac/procGeneral/index.html
In this case, it is a natural person who will carry out a non-commercial export, since there is no international purchase-sale operation. In these cases, the invoice can be replaced by an Affidavit stating its non-commercial nature and the value of the merchandise.
Because the value of the vehicle exceeds USD $ 2000.00 US dollars, the services of a Customs Agent will be required, who will proceed to number the Unique Customs Declaration initially transmitting the provisional information, and later the complementary information, of the export operation. as established in section VII, of the General Procedure INTA PG 0.2 – Definitive Export. Additionally, the customs dispatcher must send the code “DJ” in the invoice number field of the invoice file.
The customs dispatcher must take into account that, in order to number the Export DUA, it must transmit a lower value (provisional value) than the one that actually corresponds to the vehicle, because it is an export carried out by a natural person without a number of RUC.
On the other hand, number 22, section VI of the aforementioned procedure establishes that for vehicles owned by individuals, the presentation of documentation that proves their ownership is required, such as: purchase-sale contract with notarized signature, lien certificate , notarial deed of vehicle transfer and others, if applicable. In the case of vehicles owned by officials of Diplomatic Missions and International Organizations accredited in the country, a copy of the resolution that authorized the released import of import taxes and a letter from the Diplomatic Mission or the International Organization is attached.
Before formulating your electronic inquiries, we suggest that you read this information.
Customs territory is the part of the national territory that includes the water and air space, within which the customs legislation is applicable. In our case, the borders of the customs territory coincide with those of the national territory.
The export of goods is not subject to any tax. The service provided by SUNAT in terms of exports is to facilitate the exit of goods abroad, to improve our competitiveness and exportable offer compared to other countries in the region.
Any merchandise that is not prohibited. In the case of restricted export merchandise, it will only be possible to export it if it obtains the corresponding authorization from the competent sector.
You can find the List of Prohibited or Restricted Export Goods in the following routes:
Prohibited export merchandise
Click here
Restricted export merchandise
Click here
(Option: Regime / Export)
You will find more detail in the Procedure for Control of Restricted and Prohibited Goods INTA-PE.00.06:
Click here
As a natural person, you can carry out export operations without the need for RUC, in accordance with the provisions of Article 3, subsections g) and h), of Superintendency Resolution No. 210-2004 / SUNAT that approves the regulatory provisions to the Law of the Single Registry of Taxpayers (Legislative Decree No. 943), but provided that it is in any of the following situations:
to. When they carry out occasional merchandise exports, whose FOB value per operation does not exceed one thousand US dollars (US $ 1,000.00) and provided that they register up to three (3) maximum annual exports; or
b. When natural persons for the only time, in a calendar year, export merchandise whose FOB value exceeds one thousand US dollars (US $ 1,000.00), up to a maximum of three thousand US dollars (US $ 3,000.00).
That’s how it is. If you are not within the assumptions indicated in the previous answer, to carry out your export procedures you must have RUC (Unique Taxpayers Registry) which is a computerized, unique and centralized registry of the taxpayers and / or those responsible for the taxes that administers the National Superintendency of Tax Administration – SUNAT. Exporters who obtain the respective RUC number may obtain authorization for the issuance of invoices for the export of their products.
More information regarding the Single Taxpayer Registry, you will find it at:
Click here
We previously referred to restricted goods, in the sense that they can only be exported, when they have the respective authorizations, issued by the competent entities according to the nature of the goods themselves. These authorizations can be issued by the National Agrarian Health Service and National Institute of Natural Resources (Ministry of Agriculture), Directorate of Chemical Inputs and Controlled Products and Vice Ministry of Fisheries (Ministry of Production), General Directorate of Medicines, Supplies and Drugs (Ministry of Health), General Directorate of Control of Security Services, Control of Arms, Ammunition and Explosives for Civil Use (Ministry of the Interior), INC, National Library or General Archive of the Nation (Ministry of Education), among other entities .
Now, the merchandise to be exported may not require any authorization for legal departure from our country, however, it is possible that in the country of destination, there may be some sanitary or other restriction. For this reason, we suggest you access the following domain, so that you can collect important complementary information regarding the country of destination:
http://www.wcoomd.org/ie/En/ CustomsWebSites / customswebsites.html
With these documents, you will present your Declaration to export, which can be a Simplified Export Declaration or a Single Customs Declaration, depending on the modality to be used.
Export modalities are given according to the amount of the goods to be exported or their nature. Thus we have to export samples with no commercial value, gifts whose value does not exceed US $ 1 000.00 (One Thousand US Dollars), or merchandise for an amount that does not exceed US $ 2 000.00 (Two Thousand US Dollars), we have the SIMPLIFIED EXPORT CLEARANCE , which uses the Simplified Export Declaration (DSE) format.
For this purpose, you as an exporter, -or whomever you authorize by notarial letter-, present the DSE forms, with the stamp and signature of the merchandise entering the storage terminal, authorization from the transport company and declarant (boxes 7.1, 7.2 and 11 of the DSE), attaching the following documentation:
a. Invoice (operations for commercial purposes); sworn statement indicating the value and description of the merchandise in the case of non-commercial operations; other proof of payment, according to the nature of the export.
b. Transport Document (Air Waybill, Bill of Lading or Bill of Lading, depending on the means of transport).
c. Special authorizations and others that are required according to the nature of the merchandise.
d. Document that accredits the donation and list of corresponding content.
and. Copy of the exporter’s identity document when it does not have RUC.
F. Others , if applicable.
But when the FOB value of the merchandise is higher than US $ 2,000.00 (Two Thousand US Dollars), the Single Customs Declaration format is presented. This modality, called General Regime of DEFINITIVE EXPORT , requires the intervention of a customs agency , which is a foreign trade operator that acts as intermediary of the process. You must attach the following documents:
to. DUA with provisional data (the declared goods must meet the following requirements: correspond to a transaction value, a single operation and a single recipient and also, the name of the consignee must be the one who issued the invoice to the client domiciled abroad).
b. Invoice (2nd copy of SUNAT in Spanish, and may additionally contain within the same document, the translation into another language, or when applicable, the operator’s document (code 34) and the participant’s document (code 35)).
c. Transport Document (Carbon copy or plain copy endorsed and signed by the authorized personnel of the carrier of the bill of lading, air waybill or waybill, depending on the means of transport used).
Additionally, and only when applicable:
d. 2nd. copy of the SUNAT credit or debit note.
and. Simple copy of the proof of payment by security seal.
F. Authorizations
g. Affidavit of re-export in the Temporary Import regime.
h. Copy of the referral guide (the generic description of the merchandise must coincide with the export invoice).
i. Sworn declaration of the exporter of the commissions abroad, if they are not consigned on the invoice.
j. Simple copy of the Unique Customs Declaration – Temporary Export.
k. Copy of the Chemical Bulletin
l. Consolidated list of producers and 2nd. Copy of the invoices issued by each of the producers that generated said export.
m. 2nd. copy of the SUNAT invoice issued by the commission agent that carries out the export through third parties.
n. Consolidated relationship of the percentage of participation (business collaboration contracts).
or. Copy of the business collaboration agreement.
p. Others that are required, in accordance with the specific provisions on the matter.
We understand that the documentation noted in the previous answer may seem a bit confusing, considering that you are just getting acquainted with these documents, but it is all a matter of time. Bear in mind that many of them are only presented when it corresponds to the nature of the merchandise or to aspects derived from the export itself. In any case, you must bear in mind that when hiring a customs agency, -as an intermediary in the clearance process that knows about customs matters-, you can turn to them to make your queries, or in any case leave in the hands of these operators, the clearance process, corresponding to you only to reach the necessary documentation.
In principle, we understand SAMPLES for export to those products or manufactures that when leaving the country are only intended to demonstrate their characteristics, and these may be with or without commercial value. It is understood that the sample is not commercial in nature when there is no sale between the parties.
The export of SAMPLES, whether with or without commercial value is governed by the Procedures of Simplified Export Clearance INTA-PE.02.01 or Definitive Export INTA-PG.02 , in the latter case, if the FOB value of the merchandise exceeds two thousand US dollars (US $ 2000.00); or it can also be carried out as a postal shipment, subject to the conditions established in the General Procedure INTA-PG.13 – Shipments or Packages transported by Postal Concessionaires.
We suggest that to expand these and other scopes, take into account the following domains where you will find the full text of each procedure:
Click here
General Procedure for FINAL EXPORT
Click here
Specific Procedure for SIMPLIFIED EXPORT CLEARANCE
Click here
General Procedure for SHIPMENTS OR PACKAGES TRANSPORTED BY POSTAL DEALERS
You can also go to any of the dependencies of the SUNAT Customs Administration, to make your inquiries directly, being able to find the addresses at:
Click here
Additionally, there is a suggested bibliography on this and other customs issues, so you can approach and request access to our Library of the Institute of Tax and Customs Administration (IATA), at the Chucuito Headquarters at 8:30 am at 12:00 and from 14:00 to 16:00. Located at Av. Gamarra 680 Chucuito – Telephone 4655885 Annex 2376.
Likewise, for personal attention, you can visit our headquarters located at Av. 28 de Julio Nº 800, Lima; or call 2190460 and 2190430 to answer your questions.
Click here
You can formulate your queries via CONTACT US , at:
Click here
Finally, the following important links on the subject are suggested:
http://www.comexperu.org.pe/
http://www.mincetur.gob.pe/ trade / others / penx / index.htm
http://www.adexperu.org.pe
http://www.peru.gob.pe/business/business. asp
NATIONAL INTENDENCY OF CUSTOMS TECHNIQUE
Procedures, Nomenclature and Operators Management
Customs Procedures and Operators Division
