Marco Legal Del Comercio Exterior Peruano

Regulatory mechanisms are administrative (technical-legal) measures that tend to influence the flows or quantities of imports or exports. Neoliberal policies use regulations minimally. A protectionist policy tends to use all regulatory mechanisms. (b) for five years for the customs warehouse, the express delivery company, the consignee of the aeronautical equipment, the free warehouse, the guaranteeing association and the issuing association. (c) For three years for other foreign trade players. The persons responsible for places authorised for the entry and exit of goods, persons and means of transport and legally authorised by the competent sector shall notify the customs authority of the court in advance of the arrival or departure of the means of transport, request the designation of the staff responsible for customs control and bear the costs of their transfer. (*) In the case of return by land, the declarant must provide the customs authority with a guarantee equal to the FOB value of the goods in order to support their transfer abroad and compliance with other obligations. The customs administration may waive this requirement in duly justified cases. SECTION FIRST GENERAL PROVISIONS Article 1.- The purpose of this Regulation is to regulate the application of the General Customs Law – Legislative Decree No. 1053. Article 2º.- Scope This Regulation shall apply to all customs activities in Peru and shall apply to all persons, goods and means of transport in the customs territory. Article 3º.- References For the purposes of this Regulation, the Law shall be understood as the General Customs Law – Legislative Decree No.

1053. Any reference to goods without mentioning the product to which they correspond shall be construed as making reference to these provisions. Article 4º.- Quality Management System The Customs Service adapts its processes to a quality management system, for which it establishes, documents, implements, maintains and continuously improves its effectiveness in accordance with international quality management standards. Article 5º.- Advertising For the purposes of the advertising referred to in the last paragraph of Article 9º of the Law, SUNAT may publish the corresponding projects on its portal. SECTION TWO ELEMENTS OF CUSTOMS DUTY TITLE I NATIONAL CUSTOMS ADMINISTRATION Article 6º.- Provision of customs services The customs service is provided by SUNAT as well as by foreign traders when they act on their behalf. Article 7º.- Emergency plans SUNAT develops contingency plans to ensure the continuous provision of customs service and other necessary control mechanisms. SUNAT may introduce an alternative procedure for contingencies affecting normal procedures. Article 8º.- Tasks of SUNAT The tasks of determining the tax debt, collecting, controlling and supervising in accordance with the law are exclusively the SUNAT, so that no other authority, agency or institution of the State may exercise them. Article 9°.- Competence of intentions Customs administrations, through their organizational units competent in their field of competence, are empowered to know and decide on customs acts and their fiscal and technical consequences; are also empowered to eliminate the consequences arising from customs procedures initially authorised if they have to be carried out in different customs services; without prejudice to the provisions of the following paragraph. In the case of organizational units of SUNAT that are responsible throughout the Customs territory in accordance with the provisions of their organizational and functional regulations, they shall exercise this competence in accordance with the functions provided for in this Standard.

Mandatory collection operations are carried out by officials designated by SUNAT. In other words, it allows for protectionist measures to be adopted only on a reciprocal basis. The foreign trade operator may request the amendment of the authorisation, for which he must submit the application by means of an electronic affidavit in the format established by the customs administration, as follows: (c) the foreign trade operator or the intervening economic operator has been selected by the customs administration for a posteriori verification of the customs debt or surcharges guaranteed by him; 2. Transport documents for goods constituting cargo shipped abroad, with identification of dangerous goods; the diplomatic pouch; the list of containers, including empty containers; and postal items; For the foreign trade operator or the operator concerned who does not have a sufficient customs history to determine the minimum amount of the comprehensive guarantee, the calculation shall be made on the basis of the annual movement he estimates. (*) The Ministry of Foreign Trade and Tourism defines, directs, implements, coordinates and monitors foreign trade and tourism policy. It is responsible for export promotion and international trade negotiations in coordination with the Ministries of Foreign Affairs and Economy and Finance and other government sectors within their respective competences. It is also responsible for regulating foreign trade. The Head of Sector directs the State`s international trade negotiations and is empowered to conclude agreements within the scope of his competence. With regard to tourism, it promotes, directs and regulates tourism in order to promote its sustainable development, including the promotion, orientation and regulation of handicrafts.

In the case of legally abandoned or confiscated goods, the liability of the customs warehouse shall cease when it delivers those goods to the customs administration, to the beneficiary of the auction or counterfeit or to the competent sector. (*) (a) In order to approve a new customs representative, the person engaged in foreign trade shall register his customs representative approved by the customs administration and fulfil the conditions A.2, A.3, A.4 and A.5 set out in Annex 3 to this Regulation. The customs authority may authorise the transfer of goods to a place temporarily regarded as the main territory where justified by the quantity, volume or nature of the goods or the needs of industry and commerce.