On May 31, the National Superintendence of Customs and Tax Administration (SUNAT, in Spanish) published the General Procedure “Customs Warehouse” with the purpose of establishing the general rules for the clearance of goods destined to the customs warehouse regime. The regulation establishes the criteria for customs warehousing, which goods can be stored, and the modalities and terms applicable, control channels, among other aspects. The procedure is already in force.
The customs warehouse regime allows the storage of goods in a custom warehouse without the payment of customs duties and other taxes for a certain period of time. To place the goods under the custom warehouse regime, the owner or consignee must have an active Single Taxpayers Registry Number (RUC, in Spanish) and a SOL code.
The customs warehousing regime is authorized for a maximum period of twelve months, calculated from the date of numbering of the Customs Declaration of Goods. In the case of perishable goods, the period granted may not exceed the expiration date of the product.