What Has the SUNAT Established?
The SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendence of Customs and Tax Administration) has approved a significant measure for the new Chancay Multipurpose Port Terminal. The Resolution of the National Deputy Superintendence of Customs No. 000026-2024-SUNAT/300000 establishes a grace period from October 31, 2024, to January 31, 2025, during which infractions of transmitting customs information will have no penalties. This decision seeks to facilitate the adaptation of all operators to the new port system.
Main Benefits for Operators
The measure covers multiple daily operational aspects. For example, if you have problems transmitting cargo manifest information, transport documents, or goods arrival and departure records, you will not be penalized during this period. It also includes delays in passing information on and inconsistencies in electronic records.
Requirements to take advantage of the benefit: In order to take advantage of this flexibilization, you need to meet three basic conditions:
- The operations must be related to Chancay Customs.
- The violations must occur within the established period.
- The omitted information must be subsequently regularized by sending or correcting it.
Practical Recommendations
Although this grace period exists, your operations must be orderly and controlled. We recommend you document all processes, keep records of your transmissions, and establish a verification system to ensure that all information is transmitted correctly.
Points to Be Considered
This special SUNAT measure has two key points to be considered:
- First, if you have already paid fines before this provision, you will not be able to request a refund. The flexibilization only applies to new infractions within the established period, not to past situations.
- Second, your obligations to transmit information to the SUNAT remain in force completely. The only difference is the temporary absence of penalties for certain non-compliances. At the same time, we are adapting to the new Chancay Port system, which means that you must continue to send all required information within the established deadlines. Conversely, if there are any technical problems or delays during this adaptation period, you will not be fined.
At VAG Global, we understand that adapting to a new port system can be challenging. Our specialist team is at your disposal to guide you through every step of this transition process, ensuring the most of the advantages of this period of flexibility and being prepared for when it ends. Do not face these changes alone! Contact us today and let our experts help you navigate these new procedures with confidence.
Source: Linkedin Post / Gálvez Risso Zegarra Asociados