Sunat modifies procedure for simplified import clearance
14 febrero 2022


On February 14, the National Superintendency of Customs and Tax Administration (Sunat in Spanish), through Resolution No. 000025-2022/SUNAT, amended the specific procedure “Simplified import clearance” DESPA-PE.01.01. The regulation states that a simplified import declaration (DS in Spansih) may be requested for those goods that due to their value do not have commercial purposes, or if they do, they are not significant for the country’s economy. Within this clearance are included postal shipments sent by the postal service and fast delivery shipments that do not exceed two thousand dollars FOB value. The regulation is already in force. 

The resolution stipulates that the DS is processed under the modality of deferred clearance and is numbered within fifteen calendar days following the end of the unloading. The importer, owner or consignee may request an extension of said term, in duly justified cases, within fifteen calendar days from the end of the unloading and only once. Upon expiration of these terms, the goods are legally abandoned and at the disposal of the Customs Administration.

This procedure is also applicable for medicines with an FOB value that does not exceed ten thousand dollars, even if it is done through the special customs regimes of postal traffic or express delivery shipments. The declaration must be exclusive for the importation of such medicines and, for the purposes of exemption from the general sales tax and customs duties, the liberatory codes 4439 (medicines for oncological diseases and HIV/AIDS) and 4450 (medicines for diabetes) must be used.