SUNAT has taken a decisive step towards the modernization of 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 (GRE), 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.
What changes in practice?
Companies will have to issue GREs including specific information such as cargo manifest number, transport document details and container data. This information, previously scattered in different documents, will now be centralized in a single electronic format, allowing a more efficient control.
For importers and foreign trade agents, the change means adapting their systems to include new information in the electronic waybills. For example, when moving non-customs-approved goods from a port to a warehouse, they will have to specify data such as seal and container numbers, previously not required at this level of detail.
Technology at the service of control
The new system allows SUNAT to obtain real-time information on the movement of goods. This not only improves control, but also reduces operating times by eliminating the duplication of documents and procedures.
Deadlines and adaptation
The implementation will be carried out in two phases. The first phase begins on November 14, 2024, when the GRE becomes mandatory for the movement of goods in the primary zone without customs clearance or release. During this period, the use of the “exit ticket” is maintained only for shipments to secondary zone (any point of the country). Companies must issue GREs detailing information such as manifest numbers, containers and seals when moving goods from ports or airports to bonded warehouses.
Second Phase (from June 30, 2025): The use of the “departure ticket” is completely eliminated. All shipments, regardless of their destination (primary or secondary zone), will have to use the GRE exclusively. This means that even direct shipments from port to any point in the country will require an electronic 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 impact during the transition.
Foreign trade operators will need to review and update their internal procedures. The biggest challenge will be the correct identification and recording of required information, especially in operations involving multiple containers or complex shipments.
Need help with these changes? At VAG Global we have tax lawyers who are experts in international taxation, who will provide your business with the necessary knowledge to make decisions; we also provide accounting and tax advisory services that will be able to apply the knowledge offered by applying Decision 578 in your business operations.
Source: Resolución N° 000240-2024/SUNAT