PROCESO DE IMPORTACIÓN PARA EL CONSUMO

SUNAT News Overview

Recent Legal Actions and Financial Insights

• Anaís Pinto introduces the weekly news segment from SUNAT, highlighting significant updates.

• The SUNAT has filed a request for nullification against a Constitutional Tribunal ruling that reduces interest payments on tax debts, arguing it undermines timely compliance with tax obligations and affects state resources.

• During concerts by Romeo Santos, sales of beverages, food, and merchandise exceeded half a million soles due to effective control measures in event taxation.

Tax Benefits for Workers

• Independent or dependent workers earning over 34,650 soles can deduct expenses from restaurants and hotels if they have electronic receipts with their DNI number.

• A criminal organization using bounced checks to evade tax payments has been reported to the prosecutor's office for tax fraud.

Educational Initiatives

• In 2022, the NAF program provided free training on tax and customs topics to over 14,000 students in related fields across Peru.

• Students who completed the program offered free advisory services to local entrepreneurs and small businesses.

Customs Talk: Import Process

Introduction to Importation Processes

• The session begins with an introduction about the importance of public policies based on evidence in promoting foreign trade.

• In 2022, Peruvian imports reached $60 billion, marking a 17.8% increase from 2021; major suppliers included China, the USA, and Brazil.

Enhancements in Customs Procedures

• Carmen Quiñones Chumpitas welcomes attendees and emphasizes improvements in import processes that enhance logistics chains.

• Angélica Rojas discusses digitalization efforts within customs procedures aimed at reducing paperwork and physical transactions.

Key Features of Importation Regime

Importing Goods: Key Documentation and Procedures

Essential Import Documents

• The entry of goods into the country requires compliance with customs formalities, including payment of duties or guarantees within import documentation.

• The transport document serves as proof of ownership for maritime shipments (known as "BL"), air shipments (as "air waybill"), and land shipments (as "bill of lading").

• A commercial invoice is crucial as it verifies the purchase transaction from a foreign supplier, while an insurance document covers goods from shipment until arrival.

• For restricted items requiring state permission, an authorization document is necessary; additionally, a certificate of origin may be needed to confirm the product's country of origin.

Importation Modalities

• Different modalities for importation depend on when the goods arrive. Pre-clearance is mandatory before goods reach the country.

• Urgent clearance can occur before or up to seven days after arrival for perishable or hazardous items that require immediate processing.

• Deferred clearance allows declaration numbering after goods have arrived and been unloaded, with a 15-day window for submission.

Customs Control Channels

• Customs control channels categorize declarations based on risk assessment: red channel requires physical inspection; orange channel involves document review; green channel allows automatic release upon duty payment.

• Physical inspections in the red channel involve comprehensive analysis including value verification, tariff classification, origin checks, and tax calculations.

Declaration Process Overview

• The declaration process begins with electronic mandates rather than physical endorsement of transport documents to authorize customs agencies.

• Previously, declarations were processed sequentially through an electronic system where each submission awaited processing before proceeding to the next one.

Payment and Finalization Steps

• After successful declaration numbering, duties are paid either at banks or electronically by companies capable of online transactions.

• With duty payments completed, customs control channels determine how quickly goods can be released based on their assessed risk level.

How to Create an Electronic Mandate for Customs

Overview of the Electronic Mandate Process

• The electronic mandate is granted by the importer to the customs agency through a simple application that must be filled out. The customs agency then authorizes this electronic mandate to number the declaration.

• The transmission occurs via SEIDA, a computer system that allows simultaneous processing of XML files and multiple declarations, enhancing speed in numbering declarations upon arrival of goods or cargo manifest information.

• To create an electronic mandate, an interested importer accesses the foreign trade operator's portal through SUNAT (National Superintendency of Customs and Tax Administration).

• In the registration process, the importer inputs the RUC (Tax Identification Number) of the desired customs agency. This action triggers a display allowing selection for authorization duration or specific transport documents.

• If granting authorization for a specified period, it is common practice for customs agencies to trust importers during this timeframe. Importers can set parameters such as dates and choose which customs will handle their transactions.

Steps Following Authorization

• After saving this information, customs receives communication from the importer to accept or deny the request. If accepted, the electronic mandate process begins.

• It’s important to note that in both importation for consumption and definitive exportation regimes, creating an electronic mandate is mandatory for numbering declarations.

Handling Restricted Goods

• Certain goods require prior authorization before importing due to restrictions; examples include cosmetics and agricultural products.

• The current procedure involves submitting a request through SUNAT's single window for foreign trade (SUCE), which centralizes requests from various entities issuing authorizations.

• SUCE processes these requests by forwarding them to relevant entities for evaluation and issuance of favorable or unfavorable results regarding import permissions.

Document Resolution Process

• Regardless of whether approval is granted or denied, each entity issues a resolution document that returns to SUCE so that importers are informed about their request outcomes.

• This resolution document is stored in SUNAT's database regardless of its approval status; it becomes crucial when customs agencies attempt to number declarations later on.

Finalizing Declaration Numbering

• When a customs agency transmits information intending to number a declaration involving restricted goods, it checks SUNAT’s database for valid resolutions associated with that RUC.

• If valid documentation exists, numbering proceeds; if not (e.g., expired or denied), rejection messages are sent back instead of completing the declaration process.

Summary of Unique Codes

• Currently, authorization processes are assigned unique codes across various entities involved in issuing permits—11 out of 15 entities operate within SUCE with numerous registered processes per entity listed accordingly.

Customs Declaration Process Overview

Electronic Customs Mandate

• The customs agency is authorized with an electronic mandate, allowing for the transmission of information supporting declarations.

• Approximately 100 data points are included in an electronic declaration, such as arrival details, supplier information, and product descriptions.

Control Channels in Customs

• Declarations can be selected for different control channels: green (minimal control), orange (document review), and red (physical inspection).

• For orange channel selections, importers must digitize documents to submit electronically to the customs administration.

Document Review Process

• Upon receiving documents during administrative hours, customs assigns them to a customs officer for comprehensive analysis after tax payment.

• Red channel selections require both document review and physical inspections at the customs warehouse.

Historical vs. Current Processes

• Previously, payments had to be made before submitting documentation physically at the customs office; now this process has been streamlined.

• In earlier processes, importers presented physical documents in person along with various forms that required manual processing.

Modernization of Customs Procedures

• The current system allows digital submission of documents without prior tax payment; this enhances efficiency and reduces wait times.

Customs Procedures and Remote Inspections

Overview of Customs Declaration Process

• The customs declaration process involves verifying that documents are properly signed and sealed before goods can be released.

• If a declaration receives a red control channel, documents are digitized and transmitted for physical inspection by customs officials.

• Due to the pandemic, there was a need to adapt physical inspections to ensure safety while maintaining operational efficiency.

Implementation of Remote Physical Inspections

• Remote physical inspections were introduced, allowing customs officials to guide representatives from warehouses or agencies on how to conduct inspections without being physically present.

• Officials instruct warehouse representatives on opening containers and identifying cargo remotely, ensuring compliance with safety protocols.

Roles in Remote Inspections

• Various personnel can act as support operators during remote inspections, including assigned customs officials or warehouse representatives.

• The process includes verifying identities through documentation and guiding the inspection of specific cargo items remotely.

Digital Transformation in Customs Operations

• The transition to digital processes has streamlined operations, allowing for quicker approvals and releases of goods based on electronic confirmations.

• Significant changes have been made in document transmission methods, enabling simultaneous processing rather than sequential queues.

Enhancements in Efficiency Post-Pandemic

• A virtual submission system was implemented for users to submit requests online, improving response times across national units.

• Warehouses utilize reports to check which goods have been authorized for release quickly due to high volumes of merchandise handled daily.

Opportunities for Rectification and Mobile Solutions

• Electronic rectifications allow declarations to be amended within specific timeframes if they meet certain conditions like having an authorized operator status.

• Mobile applications have replaced traditional paperwork during inspections, enabling real-time updates and faster processing of goods.

Impact on Processing Times

Logistics and Customs Management Overview

Improvements in Customs Processing Times

• In 2018, only 37% of shipments utilized advance clearance, resulting in an average processing time of 94 hours.

• By 2019, the acceptance rate for advance clearance improved to 45%, nearly doubling from the previous year.

• In 2020, this figure rose to 73%, with a further increase to 85% anticipated in subsequent years.

• As of 2023, the acceptance rate is projected at 86%, indicating ongoing improvements in logistics efficiency.

Total Release Time Indicator

• The Total Release Time (TLM) measures the duration from when goods arrive in the country until they are cleared for release.

• This metric is crucial for assessing customs performance and service delivery by foreign trade operators.

Digital Import Process Recognition

• The digital import process has received various recognitions and requires adjustments to important certifications.

• Since 1998, maritime and air customs have been under a quality management system that undergoes external audits biannually and internal audits thrice yearly.

Awards and Public Service Recognition

• The institution was awarded for excellence in public service during the Bicentennial edition of "Ciudadanos al Día" in 2021.

• It has been recognized as a model for digital governance within public institutions, aiding importers with electronic processes.

Legal Framework Supporting Customs Operations

• A robust legal framework is essential; it includes the General Customs Law (Decree Legislative No. 1053), its amendments, and supporting regulations.

• The customs tariff codifies all merchandise classifications and outlines payment obligations related to imports.

Import Procedures Explained

• Key procedures include general import dispatch (despa), specific physical recognition processes, valuation according to WTO agreements, electronic rectification requests, simplified import dispatches, and donation procedures for imported goods.

Understanding Electronic Mandates

Purpose of Electronic Mandates

• An electronic mandate allows customs agencies to handle specific transport documents on behalf of an importer while ensuring streamlined processing.

Conditions for Using Electronic Mandates

• If multiple transport documents exist for different goods from various agencies, an importer can authorize one agency per document selectively.

System Verification Process

• When submitting information through the system using a client's RUC number, it verifies that each transport document is exclusively linked to one authorized agency.

Mandatory Nature of Electronic Mandates

Customs Regulations and Import Procedures

Electronic Mandate for Customs Regimes

• The use of electronic mandates in customs regimes is optional, but it offers convenience.

• A customs declaration for merchandise has no value limit; however, it requires the services of a customs agency due to necessary electronic transmissions.

Importing Mobile Phones

• For importing a mobile phone valued under $2,000, it's recommended to use a simplified import declaration for ease and personalization.

Limits on Occasional Imports

• There are restrictions on occasional imports: declarations should not exceed $1,000, and individuals can make up to three such imports per year.

• Declarations exceeding this amount must be numbered with a tax identification number (RUC).

Payment of Guaranteed Debts

• Questions arise regarding the payment process for guaranteed debts; guarantees can be global covering multiple imports.

• Article 160 of the law allows for guarantees that cover several declarations within a year.

Calculation and Release of Guarantees

• The guarantee under Article 160 is typically bank-issued and calculated based on previous year's operations.

• New businesses may provide estimates for their expected operations when calculating their initial guarantee.

Benefits of Using Article 160 Guarantee

• Utilizing this guarantee allows postponement of value reviews during document checks, facilitating quicker release of goods.

Handling Incomplete Shipments

• If an anticipated shipment arrives incomplete with an existing guarantee, one must rectify the declaration accordingly.

• The system recalculates duties based on actual received quantities if there was an overpayment due to discrepancies in declared versus received amounts.

Restricted Goods Requirements

Importation Procedures and Regulations

Understanding Restricted Products

• José Luis Chapuñal raises a question about identifying restricted products during the registration process, which is crucial for clarifying import regulations.

• The Voce (customs authority) transfers inquiries regarding whether specific merchandise requires authorization to the relevant entity, as only they can confirm such requirements.

Importing Cosmetics and Other Goods

• The specific procedure for importing cosmetics is outlined in document 006, detailing controls on restricted and prohibited goods.

• This procedure includes annexes that specify requirements for various categories of goods including agricultural products, cosmetics, toys, animals, ozone-depleting substances, and medications.

Rectification Processes in Customs

• Eduardo Flores questions if automatic electronic rectification is possible in orange and red channels; it is clarified that while there are control channels established, automatic rectification isn't applicable.

• Luis Huamán discusses scenarios where customs inspectors may assign a higher value than presented; this leads to discussions on how to address discrepancies with customs administration.

Addressing Doubts on Valuation

• When customs doubts the declared value of goods, they establish reasonable doubt based on transaction evidence.

• If initial resolutions by operational customs do not satisfy the importer’s concerns, appeals can be made to fiscal tribunals for further evaluation.

Interest Calculation on Tax Debts

• Anthony Medina asks when interest starts accruing for unpaid import tax debts; it begins post-discharge of goods or upon declaration submission depending on the type of dispatch.

• Clarifications are provided regarding different types of declarations (anticipated vs. deferred), emphasizing their impact on interest calculations.

Changes in Declaration Modalities

• Pedro Vamónde queries about changing a declaration from anticipated to deferred; systems are designed to verify correct categorization based on cargo manifest information.

Import Limits Based on Identification Type

• It is reiterated that individuals with RUC can import without value limits while those using DNI have restrictions (up to $1000 per declaration).

Timeframes for Merchandise Retrieval

• Yasin La Rosa seeks clarification about the 48-hour retrieval timeframe for direct discharge; it's noted that this period relates specifically to levies under certain conditions.

Obligations Regarding Anticipated Dispatches

Importation Regulations and Procedures

Overview of Importation for Consumption

• Article 62 of the General Customs Law mandates that the early dispatch modality is compulsory for importation for consumption and definitive export, with specific exceptions listed.

• Exceptions include goods valued under two thousand, donations, and restricted merchandise; these allow for deferred dispatch in certain cases.

Legal Abandonment of Cargo

• Cargo falls into legal abandonment after fifteen days if it arrives without a customs destination; no action taken results in abandonment.

• If a declaration is filed late or not at all, it may lead to deferred dispatch unless the goods fall within specified exceptions.

Timeliness of Declaration Submission

• There is no minimum time frame required to submit an early declaration; it must be done before the transport arrives. For example, if a plane lands at 10 AM, a declaration can be submitted as early as 7 AM on the same day.

Benefits of Digitalization in Import Processes

• The current system allows importers to view detailed information about their declarations online, including assigned customs officials and any rectifications made.

• Enhanced traceability has been achieved through digital records, allowing importers to track payment dates and document submissions effectively.

Requirements for Technological Equipment Imports

• Importing technological equipment such as phones requires permission from the Ministry of Transport and Communications (MTC); this includes devices that emit or receive signals.

Document Submission Before Arrival

• Documents supporting declarations can be submitted prior to transport arrival. This proactive approach enables customs officials to verify compliance digitally before cargo arrival.

Volante de Despacho: Importancia y Regularización

Understanding the Volante de Despacho

• The "volante de despacho" is a document that certifies the number of packages and weights received by temporary deposits or warehouses, providing assurance about what has been received.

• However, it does not substantiate transactions, sales of goods, tax benefits, or authorizations.

Applicability of Fines to Customs Agencies

• A question arises regarding when fines are applicable to customs agencies for failing to regularize dispatches according to the law.

• It is important to identify scenarios where regularization applies, particularly concerning anticipatory dispatch declarations.

Anticipated Dispatches and Their Regularization

• Previously, all anticipated dispatches required regularization; now only those involving controlled substances (IQBF) based on weight or volume need it.

• Regularization must occur within fifteen days after unloading the merchandise.

Process of Regularization

• After taking merchandise home, one can still regularize electronically without needing additional confirmation from customs.

• If not completed within the specified timeframe, there may be penalties involved.

Guidance on Import Procedures

• Erika inquires about manuals for imports; a general import procedure manual provides detailed guidance on current practices.

Delays in Granting Levante

Reasons for Delays in Levante Authorization

• Questions arise regarding delays in granting levante despite automated processes being in place for orange or red channel declarations.

• The system waits for confirmation that taxes have been paid before granting levante; if payment is confirmed within five minutes post-arrival of transport means, levante should be granted.

Issues with Payment Confirmation

• In cases where payment has been made but not registered by the system, levante may be delayed until confirmation arrives.

Historical Data on Import Times

Tracking Improvements in Import Times

• Fernando Raventos asks about historical records showing improvements in import times; such data exists on SUNAT's portal detailing total release times over years.

Merchandise Storage During Importation

Understanding Merchandise Deposits at Ports

• Karen Toro questions why imported goods enter storage at ports; this occurs as containers wait to be picked up by trucks designated for importers' locations.

Overview of Customs Procedures and Document Simplification

Handling of Goods at the Port

• The port authorities are aware of the consignments that are to be picked up, and they do not load these goods onto trucks for transport. Instead, they leave them in a designated area for retrieval.

Regulation on Document Simplification During Pandemic

• A question arises regarding any regulations aimed at simplifying documentation, particularly during the pandemic. It is noted that while the essential documents required for dispatch remain unchanged, there have been adaptations.

Digitalization of Documentation

• The process has shifted from requiring authenticated copies by customs agencies to digital formats. Documents can now be scanned or photographed and sent electronically to customs administration, enhancing efficiency.

Changes in Document Retention Policies

• Previously, customs agencies were mandated to keep original documents for five years due to humidity issues in Lima affecting document preservation. Now, electronic storage is permitted for two years instead.

Impact of Pandemic on Customs Processes

• The pandemic has accelerated changes towards virtual processes and automated systems within customs operations. This shift has strengthened institutions involved in foreign trade as well as internal tax matters.

Introduction to Importa Fácil Services

• A video presentation introduces "Importa Fácil," a service designed to simplify importing products from abroad. It highlights how this service can benefit both individuals and businesses with a maximum import value limit per shipment.

Guidelines for Using Importa Fácil

• Users must ensure they have a RUC (Tax Identification Number) to make unlimited imports and should utilize automated payment systems or banking entities to substantiate declared values before SUNAT (National Superintendency of Customs).

Customer Support Channels Available Year-Round

• Participants are reminded about available support channels through various platforms like chatbots and social media, ensuring assistance is accessible 24/7 throughout the year.

Engagement with Participants