The SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration) has decided to modernize goods control with Resolution No. 000240-2024/SUNAT. As of November 14, all goods entering the country through the main ports and airports must use electronic waybills, eliminating the traditional “exit ticket.”
A Necessary Change for Foreign Trade
This modification responds to the growth of international trade and the upcoming opening of the port of Chancay. The new regulation integrates customs and tax procedures into a single system, facilitating the tracking of goods from their entry into the country to their final destination.
Fact Changes
Companies must issue e-waybills, including specific information such as cargo manifest numbers, transport document details, and container data. This information, previously scattered in different documents, will now be centralized in a single electronic format, allowing more efficient control.
For importers and foreign trade agents, the change means adapting their systems to include new information in the e-waybills. For example, when moving non-customs-approved goods from a port to a warehouse, they must specify data such as seal and container numbers previously not required at this level of detail.
Technology at the Control Service
The new system allows the SUNAT to obtain real-time information on the movement of goods. It improves control and reduces operating times by eliminating the duplication of documents and procedures.
Deadlines and Implementation
There are two phases for this:
The first phase (from November 14, 2024): When the e-waybill becomes mandatory for transporting goods in the primary zone without customs clearance or release. During this period, the “exit ticket” is only for shipments to a secondary zone (any location in the country). Companies must issue e-waybills detailing information such as manifest numbers, containers, and seals when transporting goods from ports or airports to bonded warehouses.
Second phase (from June 30, 2025): The “departure ticket” no longer exists. All shipments, regardless of their destination (primary or secondary zone), must use the e-waybill exclusively, i.e., even direct shipments from the port to any location in the country will require an e-waybill with all detailed information on the goods and their traceability.
This gradual approach allows companies to adapt to the new system while partially maintaining the previous process, minimizing the operational effects during the transition.
Foreign trade operators will need to review and update their internal procedures. The biggest challenge will consist of correctly identifying and recording required information, especially in operations involving multiple containers or complex shipments.
Need help with these changes? At VAG Global, we have tax lawyers experienced in international taxation who will provide your business with the necessary knowledge to make decisions, in addition to providing accounting and tax advisory services to apply the statements of Decision 578 in your business operations.
Source: Resolución N° 000240-2024/SUNAT