SUNAT issues a resolution with customs provisions on the transport of goods by sea and land
3 diciembre 2021


On November 29, the National Superintendency of Customs and Tax Administration (SUNAT in Spanish) issued Resolution N°172-2021/SUNAT in the Official Gazette, which establishes customs provisions on the transport of goods. The regulation, which amends the document “Cargo Manifest” DESPA-PG.09 (version 7), determines obligations for carriers of cargo goods by land or sea, as well as proposing conditions for the reception and storage of the goods in question. The resolution is already in force.

The text indicates that the carrier who effectively moves the goods on behalf of transport companies is responsible for the information corresponding to the general data and the transport documents that are registered. For sea routes, in terms of goods moved on behalf of transport companies, these companies will be responsible for the information on the transport documents that correspond to them, as well as for their transmission or registration.

Likewise, in terms of acts related to the entry of goods and means of transport, the resolution indicates that for maritime and inland routes, the administrator of the port facilities will be responsible for registering the list of goods to be unloaded until before the arrival of the means of transport that will collect them, for which a single port of call document (DUE in Spanish) number assigned by the National Port Authority will be transmitted. In turn, the text mentions that the carrier in charge of moving the goods must register the information on the documents linked to the cargo manifest up to the time of departure of the means of transport.