The Regulations of the General Customs Law and other regulations are amended
On October 24, 2024, Supreme Decree No. 198-2024-EF was published, amending the Regulations of the General Customs Law, the Table of Sanctions applicable to violations provided for in the General Customs Law, among other provisions.
The amendments are based on the need to have a regulatory and operational framework that supports the operations of the Chancay Mega Port and to simplify the rules applicable to the customs transit regime, especially land transit, and to strengthen controls based on risk management and the use of state-of-the-art technology.
The main amendments are as follows:
- The regulations governing the indirect entry of goods into the rainforest zone within the Central American and Pacific (CEECO) and the Amazon have been adapted to include the port of Chancay, as well as aspects related to the presentation of the letter of guarantee.
- Obligations are being added to customs warehouses to improve cargo security and customs control.
- The Regulations of the General Customs Law include a provision that allows for the application of a fine when not all transport documents or commercial invoices have been submitted, or their invoice number or date has been incorrectly entered, or the correction of the DAM generates unpaid taxes or surcharges; and the arrival of the means of transport has occurred or a certain period of time has elapsed since said arrival, depending on the transport method used.
Some violations in the Table of Penalties applicable to the violations provided for in the General Customs Law have been modified, referring to:
- Incorrect declaration of the transport document or commercial invoice.
- Destination for early clearance.
- The list of goods to be unloaded, and the supporting documentation for the DAM numbering.
- The cases sanctioned with a fine of double the value of the unpaid taxes and surcharges are reduced to the amount of the unpaid taxes and surcharges.
- The penalty for failing to carry out advance clearance has been increased from 0.2 UIT to 0.5 UIT.
As always, at Thorne, Echeandía & Lema Abogados, we welcome any questions, comments, or additional clarifications you may have regarding the legal and customs impact of the information contained in this notice.
If so, please do not hesitate to contact our customs team.
José Luis Sorogastúa Ruffner
