REGIMENES ADUANEROS 1 libre, restringida y prohibida

Understanding Customs Regimes

Introduction to Customs Regimes

• Adolfo Carreño introduces the topic of customs regimes, focusing on import and export procedures.

• A customs regime is defined as the treatment given by SUNAT (National Superintendency of Customs and Tax Administration) to goods entering or leaving Peru.

Types of Customs Treatments

• There are a total of 13 different customs treatments or regimes, with importation and exportation being two key examples.

• The module will specifically cover six categories:

• Importation

• Exportation

• Perfectioning

• Deposit

• Transit

• Other exceptional regimes

Classification of Goods by SUNAT

• SUNAT classifies goods into three main groups:

• Free goods: No authorization required for entry or exit.

• Restricted goods: Require government authorization for entry or exit.

• Prohibited goods: Not allowed for import/export.

Details on Restricted Goods

• Restricted goods necessitate authorization from governmental entities, such as the General Directorate of Health, which regulates toys and office supplies.

• Examples include regulations ensuring that toys do not contain toxic elements to protect children's health.

Authorization Process for Importing Toys

• To import toys, an importer must obtain authorization from relevant authorities like the General Directorate of Health.

• This involves presenting a chemical analysis demonstrating that toxic substances in paints used on toys are below permissible limits.

Export Regulations on Cultural Artifacts

• In exporting items like replicas of huacos (ceramic vessels), exporters must comply with specific regulations to ensure legality and preservation standards.

Control and Verification of Huacos Retratos

State's Role in Exporting Replicas

• The state is focused on ensuring that the batch of exported huacos retratos contains only replicas, not original pieces. This verification process involves visiting the exporter’s factory and workshop.

• Original huacos retratos are prohibited from exportation in Peru; only replicas can be legally exported. Exporters do not need special authorization to export replicas.

Authorization for Exportation

• The Instituto Nacional de Cultura (INC) grants permission for exporting certain types of merchandise, highlighting the necessity for specific authorizations based on the type of goods being exported.

Categories of Restricted Merchandise

• Various categories require different permissions for exportation:

• Weapons and ammunition require authorization from Discamex.

• Replicas of huacos are regulated by INC.

• Chemical inputs need approval from the Ministry of Production.

• Fresh products must be authorized by Senasa.

Import Regulations Overview

• Similar restrictions apply to imports:

• Human consumption products require Senasa's authorization.

• Processed items like toys need approval from Dieza.

• Importing weapons necessitates permits from Discamex.

Prohibited Merchandise

• Certain items cannot be imported or exported at all, including:

• Live natural products and wildlife flora/fauna.

• Used clothing and footwear, vehicles older than five years, and geographical texts with altered maps (e.g., misrepresenting territorial claims).

• A comprehensive list of restricted and prohibited merchandise can be found online through SUNAT or via a simple Google search.