SUNAT STATEMENT FOR FOREIGN TRADE OPERATORS

In compliance with Resolution No. 0018-2025/SEL-INDECOPI and in accordance with the provisions of numeral 2 of article 43 and numeral 2 of article 44 of Legislative Decree No. 1256, the following is hereby notified to foreign trade operators:

By Resolution No. 0018-2025/SEL-INDECOPI, dated January 17, 2025, the Specialized Chamber for the Elimination of Bureaucratic Barriers (Court File No. 000216-2024/SEL-APPEAL), confirming Resolution No. 0229-2024/CEB-INDECOPI, dated May 31, 2024, has declared an illegal bureaucratic barrier the requirement to transmit to the National Superintendence of Customs and Tax Administration the date and time of departure from the storage terminals, with respect to those goods that have the customs release and, therefore, are physically located in said warehouses in the condition of simple storage, materialized in section d) of article 147 of the Regulations of the General Customs Law, approved by Supreme Decree 010-2009-EF and Code N18 of the Table of sanctions applicable to the infractions provided for in the General Customs Law, approved by Supreme Decree 418-2019-EF; which is reported for the purposes to which it may apply.

It should be noted that, by email dated March 22, 2024, SUNAT sent to the Indecopi Commission for the Elimination of Bureaucratic Barriers the Report of actions taken to eliminate bureaucratic barriers declared illegal, in compliance with the provisions of Resolution No. 0115-2024 / SEL-INDECOPI (File No. 0312-2023 / SEL-APPEAL), which also ordered the non-application of section d) of article 147 of the Regulations of the General Customs Law and Code 18 of the Table of sanctions applicable to the infractions provided for in the General Customs Law, approved by Supreme Decree 418-2019-EF regarding those goods that have customs release and that are physically located in customs warehouses as simple deposit.