Sunat approves customs transit and internal customs procedures for maritime transport
26 marzo 2021


On March 17, the National Superintendence of Customs and Tax Administration (Sunat), through Resolution No. 000037-2021/SUNAT, approved the general procedure “Customs Transit” DESPA-PG.08 (version 5). By means of this regulation, the entity establishes the guidelines to be followed for the clearance of goods destined to the customs transit regime. Sunat also published the specific procedure “Internal customs transit by sea” DESPA-PE.08.02 (version 2). Both resolutions are to come into force tomorrow. 

General procedure “Customs transit”

The regulation states that for customs transit abroad, goods may be transported in closed or open containers, as well as in closed vans that may or may not be part of the means of transport. Regardless of the way in which the operator carries out the transit, the goods must be duly sealed and identified.

In turn, the foreign trade operator must submit a guarantee issued in favor of the Sunat, in order to guarantee the transfer of the goods to the customs office of departure, inland customs, ZOFRATACNA or ZED, as appropriate. The amount of the guarantee may not be less than the FOB value of the goods, as indicated in the commercial invoice. However, in case the customs authority determines a higher amount as a result of the inspection, the guarantee will be issued for such value.

Specific procedure “Internal customs transit by sea”

On the other hand, through Resolution No. 000036-2021/SUNAT, Sunat approved the procedure applicable to foreign goods that are declared in transit in the cargo manifest and that arrive by sea or by land through an international customs transit. In both cases, the operator must comply with the following requirements: 

  • The carrier or its representative in the country must present a guarantee for USD 50,000;
  • That the carrier or its representative in the country that carries out the transportation from the customs office of entry to the inland customs office is authorized to operate by the Ministry of Transport and Communications, and
  • That there is a temporary warehouse or point of arrival accredited by Sunat at the inland customs office.
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