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Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

National Superintendence of Customs and Tax Administration – SUNAT

Email. www.sunat,gob.pe

Main Office Address: Av. Garcilaso de la Vega # 1472, Lima 15001

Telephone Main Switchboard: +511 6343300

National Superintendent – Luis Enrique Vera Castillo

Email. lvera@sunat.gob.pe

Assistant National Superintendent – Marilú Haydee Llerena Aybar

Email. mllerenaa@sunat.gob.pe

Emergency Response

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes,  27/01/1970

Annex J-5 Revised Kyoto Convention

Yes, 17/04/2008 

OCHA Model Agreement

Yes, 18/08/2007 

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

Yes, 08/01/2005

Regional Agreements CAPRADE (Andean Committee for Disaster Prevention and Assistance)

Yes, 07/07/2002

Exemption Regular Regime (Non-Emergency Response)

For many years we have not been very clear about the handling of donations at the customs level, the exemptions of donations were very cumbersome to obtain. Unfortunately the same customs system in some cases did not accept the goods or products to be used (in some cases), entangling the shipment in a documentary problem and difficult to solve. Just after the Ica earthquake in 2007, these measures of facilities for the importation of humanitarian aid were recently taken and we have this new legal framework where it allows us to exempt import taxes in a faster and easier way, in addition to They provide facilities when a state of emergency is declared due to natural disasters. The international community very much supported these measures to unblock this type of imports into the country.

The current legal framework for the management of humanitarian aid is included in Legislative Decrees 29077, 29081 and their corresponding regulations. In addition to the Specific Procedure "Donation of Goods from Abroad" DESPA-PE.01.02 (version 3). Facilitating the importation of humanitarian aid to the country. Even as a result of the global pandemic of Covid-19, we have a new Legislative Decree 1460, with the procedure for the acceptance of donations from abroad due to health emergencies, this was very helpful by speeding up the import procedures of donations that arrived in the country during the pandemic and that there were certain administrative obstacles that left the importation of equipment and medical supplies or medicines without certain prior licenses or health records. Another problem that arose during the pandemic, because most state entities continue to work remotely, all these procedures are more cumbersome and slow.

Another important point that was had was according to Legislative Decree 29664, was the creation of the National Disaster Risk Management System (SINAGERD), as an inter-institutional, synergistic, decentralized, transversal and participatory system; in order to identify and reduce the risks associated with hazards or minimize their effects; as well as avoiding the generation of new risks, preparation and attention to disaster situations, through the establishment of principles, policy guidelines, components, processes and instruments of Disaster Risk Management; Within which Article 47 regulates Humanitarian Assistance, establishing in paragraphs 47.1 and 47.2 that Humanitarian Assistance includes activities such as: the installation of shelters, administration of camps, temporary relocation in safe areas, physical and mental health assistance. , distribution of humanitarian aid goods and provision of services; likewise, that Humanitarian Assistance donated by national private entities, as well as international aid, is complementary and in support of the primary responsibility of the State. Likewise, it establishes in numeral 47.8 that Indeci will propose to the Governing Body an instrument for the request, internalization and management of International Humanitarian Aid.

Liberatory Customs Codes

CodeDonorLegal BaseAd ValoremLaw of General Sales Tax and Selective Consumption TaxExcise TaxMunicipal Promotion TaxSpecific LawFines and Interest
2000Import of Goods in favor of FoundationsLGA Art. 147º inc. f).NoYesYesYesNoYes
2001Import of Goods in favor of Religious Entities

LGA Art. 147 inc f);

Ley IGV Art. 2º inc. e)

num. 1 and Art. 67º; 

D.S. Nº 029-94-EF Art. 2º.

NoNoNoNoNoYes
2002Import of Goods Donated in favor of Religious Entities

LGA Art. 147º inc. f);

Ley IGV Art. 2º inc. e)

num. 1 and Art. 67º;

D.S. Nº 029-94-EF Art. 2º.

NoNoNoNoNoYes
3806Import of Goods Donated in favor of Entities and Public Dependencies, Except Companies

LGA Art. 147º inc. e);

Ley IGV Art. 2º inc. k) and

Art. 67º.

NoNoNoNoNoYes
3807Import of Vehicles Donated in favor of Entities and Public Dependencies, Except Companies

LGA Art. 147º inc. e);

Ley IGV Art. 2º inc. k) and

Art. 67º.

NoNoNoNoNoYes
3808Import of Vehicles Donated in favor of ENIEX, ONGD-PERU and IPREDAS registered IN APCI

LGA Art. 147º inc. e);

Ley IGV Art. 2º inc. k) y

Art. 67º. 

NoNoNoNoNoYes
3809Import of Goods Donated in favor of ENIEX, ONGD-PERU and IPREDAS registered in APCI.

LGA art. 147º inc. e);

Ley IGV Art. 2º inc. k) y

Art. 67º.

NoNoNoNoNoYes
4458Donations of Goods During State of Emergency

LGA Art. 147° inc. e);

Ley IGV Art. 2º inc. k)

NoNoNoNoNoNo

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

For any import, the grantee is an ENIEX, ONGD-PERU or IPREDA, the customs official verifies that this or appears in the registry of entities receiving donations from SUNAT and checks the validity of the registration in the Peruvian Agency for International Cooperation portal. - APCI (www.apci.gob.pe); If it is a religious entity or foundation, verify that it appears in the registry of entities exempted from SUNAT income tax.

Non-Governmental Organizations

For any import, the grantee is an ENIEX, ONGD-PERU or IPREDA, the customs official verifies that this or appears in the registry of entities receiving donations from SUNAT and checks the validity of the registration in the Peruvian Agency for International Cooperation portal. - APCI (www.apci.gob.pe); If it is a religious entity or foundation, verify that it appears in the registry of entities exempted from SUNAT income tax.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

The Entity or Person that receives a donation of merchandise from abroad; are grantees:

1. Entities and agencies of the public sector, except companies, corresponding to the levels of National, Regional and Local Government, Judicial Branch, Legislative Branch, constitutionally autonomous bodies, decentralized public institutions and other entities that have a budget allocation in the annual law of budget.

2. Foreign Entities and Institutions of International Technical Cooperation - ENIEX, National Non-Governmental Development Organizations - ONGD-PERU, and Private Non-profit Institutions that receive donations of an assistance or educational nature - IPREDA, registered in the corresponding registry that is in charge of the Peruvian Agency for International Cooperation - APCI attached to the Ministry of Foreign Affairs and that are previously qualified by SUNAT as donation recipients.

3. Religious entities and foundations in accordance with their specific regulations.

DISPATCH PROCEDURE

1. Customs clearance of donations is made before the entry customs office with a customs declaration of merchandise (DAM):

a. Simplified import declaration (DSI), regardless of the value of the merchandise, in accordance with the specific procedure "Simplified Import Clearance", DESPA-PE.01.01; or

b. Unique customs declaration (DUA) according to the general procedure "Import for Consumption", DESPA-PG.01 or DESPA-PG.01-A.

2. For the dispatch the following documents are required:

a) Letter or certificate of donation addressed to the donee, signed by the holder or legal representative of the donor, in which the will to make the donation and its destination is stated, also specifying:

  • donor identification,
  • place of origin or provenance of the donation,
  • description and characteristics of the goods,
  • quantity and estimated value of the merchandise,
  • purpose of the donation,
  • status of the merchandise, and
  • other relevant information, such as the identification of the final beneficiary (example: community, association, organization, soup kitchen, board, program or project registered with APCI, etc.) and its geographical location, as appropriate.

The letter or donation certificate in a language other than Spanish is accompanied by a simple translation as an affidavit.

b) Document of acceptance of the donation issued by the corresponding sector, only in the case of entities and agencies of the public sector, except companies. This document is presented within a period of thirty business days computed from the day after the merchandise enters the country.

When the donee does not have this document, he proceeds in accordance with subsequent numerals 4 and 6.

c) The authorization, in the case of restricted merchandise.

When the donee does not have this document, he / she submits an affidavit in accordance with Annex 1 and a simple copy of the receipt with the date of submission of the authorization request; in case of observations, the charge of correction of the aforementioned document.

d) Request for the issuance of the settlement of collection for the non-unaffected taxes, if applicable.

e) Others required for the import regime for consumption.

In the case of a foundation, the documents indicated in paragraphs a), c), d) and e), and a simple copy of the statute registered in the National Superintendence of Public Registries that indicate any of the following purposes: education, culture , science, charity, social and hospital assistance.

In the case of a Catholic religious entity, the documents indicated in sections a), c) and e) are presented.

In the case of a religious entity other than the Catholic one, the documents indicated in paragraphs a), c) and e) are presented, along with a copy of the resolution of its registration in the registry of religious entities of the Ministry of Justice and Human Rights.

3. When a DUA is numbered and all the documentation is available, the customs agent or official dispatcher transmits:

  • in the type of treatment field the code 4 (donation),
  • in the field of associated or supporting documents the number and date of the resolution of registration in the registry of entities receiving donations or of the resolution of registration in the registry of entities exempted from SUNAT income tax or of the document acceptance of the donation, as appropriate,
  • In each series the applicable release code, in accordance with Annex 2, and
  • In box 7.37 additional information: identification of the donor (name, address and email, etc.).

4. When a DUA is numbered and not all the documentation is available, the customs agent or official dispatcher transmits code 4 (donation) in the type of treatment field.

In the customs offices by sea, code 07 (total challenge of donation) is transmitted in the field of the indicator type and in the other customs offices, in the field of challenge of donations, code 2 (total challenge of donation). The releasing code is included in the regularization of the donation.

Once the transmission is made, the system registers the DUA with the type of cancellation: challenged without guarantee - donation.

The customs agent or official dispatcher presents a file and attaches the corresponding documents indicated in numeral 2 of literal A.

5. When the donee, customs agent or official dispatcher numbers a DSI and has all the documentation, consignment or transmits:

  • in box 1 "type of operation" code 11 (donation),
  • in box 6.1 "Description of the Merchandise" the number and date of the resolution of registration in the registry of entities receiving donations, of the resolution of registration in the registry of entities exempted from SUNAT income tax or of the donation acceptance document, as appropriate, and
  • In box 6.7 of each series the release code according to Annex 2.

6. When a DSI is numbered and all the documentation is not available, the customs agent or official dispatcher transmits code 11 (donation) in box 1 (type of operation) and code 2 (total donation challenge) in the field of contesting donations. The releasing code is included in the regularization of the donation.

Once the transmission has been carried out, a file is presented and the corresponding documents indicated in numeral 2 of literal A are attached.

If the donee presents the DSI without the intervention of a customs agent or an official dispatcher and does not have all the documentation, he presents a file and attaches the corresponding documents indicated in numeral 2 of literal A. The customs authority evaluates the documentation and register, in the Simplified Import Dispatch Module, code 11 (donation) in box 1 of the DSI (type of operation) and code 2 (total donation challenge) in the donation challenge field. The releasing code is included in the regularization of the donation.

Once the transmission or registration of code 2 has been carried out, the system registers the DSI with the type of cancellation: contested without donation guarantee.

7. When the foundation numbers a DUA, the customs agent or official dispatcher transmits the code 4 (donation) in the type of treatment field, attaches the documents indicated in numeral 2 of literal A and consigns the liberatory code in each series corresponding.

If you do not have all the documentation, in the customs offices by sea, the customs agent or official dispatcher transmits code 4 (donation) in the type of treatment field and code 06 (partial donation challenge) in the field of the indicator type; and presents a file requesting the issuance of the collection settlement for the non-unaffected taxes (uncontested taxes), and attaches the corresponding documents indicated in number 2 of literal A. The liberatory code is consigned in the regularization of the donation.

In the other customs offices, the customs agent or official dispatcher transmits code 4 (donation) in the type of treatment field and code 1 (partial donation challenge) in the donation challenge field, presents a file with which requests the issuance of the settlement of collection for the non-unaffected taxes (uncontested taxes) and attaches the corresponding documents indicated in number 2 of literal A. The releasing code is consigned in the regularization of the donation.

The customs authority evaluates the documentation and issues the settlement of collection type 0006: uncontested taxes.

Once the collection settlement has been cancelled, the system automatically records the type of cancellation in the DUA: challenged without donation guarantee.

8. When it is a foundation and chooses to transmit a DSI through a customs agent or the official dispatcher, enter the code 11 (donation) in box 1 (type of operation) and the releasing code for each series and Attach the corresponding documents indicated in numeral 2 of literal A.

If you do not have all the documentation, the customs agent or official dispatcher numbers the DSI, enter code 11 (donation) in box 1 (type of operation) and code 1 (partial challenge to donation) in the challenge field of donations; and with a file, it requests the issuance of the collection settlement for the non-unaffected taxes (uncontested taxes) and attaches the corresponding documents indicated in numeral 2 of literal A. The liberatory code is consigned in the regularization of the donation.

The customs authority evaluates the documentation and issues the settlement of collection type 006 - uncontested taxes.

Once the collection settlement has been cancelled, the system records in the DSI the type of cancellation: contested without donation guarantee.

If the foundation presents the DSI without the intervention of a customs agent or an official dispatcher and does not have all the documentation, it presents a file and attaches the corresponding documents indicated in numeral 2 of literal A. The liberatory code is consigned in the regularization of the donation.

The customs authority evaluates the documentation and issues the 006 type collection settlement - uncontested taxes for non-unaffected taxes and records in the Simplified Import Dispatch Module, code 11 (donation) in box 1 of the DSI (type of operation) and code 1 (partial donation challenge) in the donation challenge field.

Once the collection settlement has been cancelled, the system records in the DSI the type of cancellation: contested without donation guarantee.

9. When the donee is a ENIEX, ONGD-PERU or IPREDA the customs official checks contained in the register of entities percipient donations tax system and reviews the validity of the registration on the website of the APCI (www.apci.gob.pe); If it is a religious entity or foundation, he verifies that it appears in the registry of entities exempted from SUNAT income tax.

Process to be followed (step by step or flowchart)

 Customs Clearance Procedure

1. Simplified Import Declaration

2. Donation Certificate

3. Numbering of Unique Customs Declaration

4. Presentation of Documents and Application of Liberation Code

5. Numbering of Simplified Import Declaration and Supporting Documentation

6. When the Simplified Import Declaration is numbered and they do not have the Supporting Documentation, the release code is included in the regularization of the donation.

7. Verification of the donee if it is an ENIEX, ONGD-PERU or IPREDA and they are registered in the Sunat, as entities receiving donations.

8. Verification and Inspection of the Merchandise

9. Withdrawal of the Merchandise from the Customs Warehouses

10. In case of not completing the documentation, you have 30 calendar days to regularize the import, but you can remove the cargo from the customs warehouses with the commitment to regularize the documentary process.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes

Yes

Yes

Yes

Yes

Yes

AWB/BL/Other Transport Doc’s

Yes

Yes

Yes

Yes

Yes

Yes

Donation/Non-Commercial Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Yes

Yes

Yes

Yes

Yes

Yes

Additional Notes

Letter or certificate of donation addressed to the donee, signed by the holder or legal representative of the donor, stating the will to make the donation and its destination, also specifying:

  • Donor identification,
  • Place of origin or provenance of the donation,
  • Description and characteristics of the goods,
  • Quantity and estimated value of the merchandise,
  • Purpose of the donation,
  • Status of the merchandise, and
  • Other information that you consider relevant, such as the identification of the final beneficiary (example: community, association, organization, soup kitchen, board, program or project registered with APCI, etc.) and its geographical location, as appropriate.

The letter or donation certificate in a language other than Spanish is accompanied by a simple translation as an affidavit.

NOTE: All requested documents need to have three (3) copies. Documents needed:

  • Letter or Certificate of Donation
  • Donation/Non-Commercial Certificates
  • Invoice
  • AWB/BL/Other Transport Documents
  • Packing List

Customs Clearance

General Information 

Customs Information

Document Requirements

Instruction of temporary import must be marked in the invoice, and need to be a separate invoice from a definitive importation. The receiver must deposit a guarantee before Customs. The official entity that supports this specific program or project can also issue a bond or letter of commitment for import taxes on the equipment or materials that enter the country.

Embargoes

None

Prohibited Items

Firearms, military equipment, specific drugs, protected species, imitation and counterfeit material, wines and spirits

General Restrictions

N/A

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes

Yes

Yes

Yes

Yes

Yes

Invoice

Yes

Yes

Yes

Yes

Yes

Yes

AWB/BL/Other Transport Doc’s

Yes

Yes

Yes

Yes

Yes

Yes

Donation/Non-Commercial Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Yes

Yes

Yes

Yes

Yes

Yes

Phytosanitary Certificate

No

No

No

No

No

No

Additional Notes

Letter or certificate of donation addressed to the donee, signed by the holder or legal representative of the donor, stating the will to make the donation and its destination, also specifying:

  • Donor identification,
  • Place of origin or provenance of the donation,
  • Description and characteristics of the goods,
  • Quantity and estimated value of the merchandise,
  • Purpose of the donation,
  • Status of the merchandise, and
  • Other information that you consider relevant, such as the identification of the final beneficiary (example: community, association, organization, soup kitchen, board, program or project registered with APCI, etc.) and its geographical location, as appropriate.

The letter or donation certificate in a language other than Spanish is accompanied by a simple translation as an affidavit.

NOTE: All requested documents need to have three (3) copies. Documents needed:

  • Letter or Certificate of Donation
  • Donation/Non-Commercial Certificates
  • Invoice
  • AWB/BL/Other Transport Documents
  • Packing List

Transit Regime 

Cargo in Transit

It is the customs regime that allows goods from abroad that have not been destined to be transported under customs control from one customs office to another, within the customs territory or destined abroad, with suspension of payment of customs duties and other Taxes applicable to imports for consumption and surcharges if applicable, upon presentation of a guarantee and compliance with the other requirements and conditions. For a merchandise to be considered in transit, it must be declared as such in the cargo manifest.

Destination and Deadlines  of the Customs Transit Regime

The customs destination to the customs transit regime is requested:

  1. In advance dispatch before the arrival of the means of transport.
  2. In deferred dispatch: within a period of fifteen calendar days from the day following the end of the download or within the period of the extension granted to allocate, in accordance with the provisions of subsection b) of article 132 of the Law.

The customs transit regime is authorized for a period that may not exceed thirty calendar days, counted from the granting of the release. The customs authority grants a period for the transfer of the goods of up to fifteen calendar days, which can be extended at the request of the declarant, if in total it does not exceed the maximum period allowed for the regime and that the request has been submitted within the term initially granted.

Responsibility of the Declarant

The customs transit regime is requested by the carrier or its representative in the country, or by the customs dispatcher, who for this purpose are called "declarant", who is responsible to SUNAT for compliance with the obligations of the regimen and:

  1. In the case of internal customs transit, the delivery of the goods to the temporary warehouse or arrival point of the interior customs office.
  2. In customs transit to ZOFRATACNA or ZED, the delivery of the goods to their premises.
  3. In the case of customs transit with destination abroad, the exit of the goods from the customs territory.

Goods that cannot be destined for the Customs transit regime

The following cannot be authorized:

  1. The internal customs transit of weapons, explosives, precursor products for the manufacture of narcotic drugs, narcotic drugs, nuclear waste or toxic waste and other dangerous goods on which there is legal or administrative restriction, which does not have the authorization of the competent authority ; nor that of merchandise whose importation into the country is prohibited.
  2. Customs transit to the ZOFRATACNA of goods whose importation into the country is prohibited, weapons and their accessory parts, spare parts or ammunition, explosives or supplies and related items for civil use, or goods that threaten health, the environment. Environment and public safety or morals
  3. Customs transit to the ZED, in the case of merchandise whose importation is prohibited.

Conditions to go to the Customs transit regime 

The customs transit procedure is carried out under the following conditions:

  1. In customs transit with destination abroad, the goods must be transported:
    1. In closed or open and properly sealed containers.
    2. In closed vans that are or are not part of the means of transport and are properly sealed.
    3. By their own means, in the case of goods that are thus mobilized and have authorization from the Ministry of Transport and Communications.
    4. Otherwise, in the case of other goods and as long as they allow their identification and individualization.
  2. In internal customs transit, the goods must be transported in closed and properly sealed containers.

Goods that due to their dimensions do not fit in a closed container must be identifiable and individualized. By their own means, in the case of goods that are thus mobilized and have authorization from the Ministry of Transport and Communications. Otherwise, in the case of other goods and as long as they allow their identification and individualization.

Customs transit to the ZOFRATACNA or ZED: according to the conditions described in paragraphs 1a), 1b), 1c), 1d) and 2) above.

Requirements to allocate to the Customs transit regime

To allocate the goods to the customs transit procedure:

  1. The declarant must present a guarantee, as indicated in numbers 1 and 2 of literal H of this section.
  2. The carrier must be authorized to operate by the competent sector. In land, the means of transport must be previously authorized by the Ministry of Transport and Communications and registered by the authorities (Customs authority). Exceptionally, the customs authority may authorize the transfer of goods in the customs transit system in means of transport belonging to the declarants.
  3. Internal customs transit can only be carried out if the operation of a temporary warehouse or point of arrival is authorized in the interior customs district.

Physical recognition

  1. Goods destined for the customs transit regime are subject to compulsory physical examination at the customs office of entry when:
  2. a) They are not in closed containers.
  3. b) The container is in poor exterior condition, there is a difference greater or less than 10% between the weight stated and that received, or there are signs of violation of the security seal.
  4. c) They mobilize by their own means.
  5. d) It is determined by the customs authority.

Guarantees

The declarant presents a guarantee issued in favor of SUNAT in order to guarantee the transfer of the goods to the customs office of exit, interior customs, ZOFRATACNA or ZED, as appropriate. The warranty must comply with the following:

  1. Its amount cannot be less than the FOB value of the goods, in accordance with what is indicated in the commercial invoice, equivalent document or contract. In case the customs authority determines a higher amount because of the physical examination, the guarantee is issued for said value.
  2. It must have a minimum validity of sixty calendar days, counted from the date of numbering of the statement.
  3. It is regulated in accordance with the specific procedure "Operational customs guarantees" RECA-PE.03.03.

Public sector entities, universities, international organizations, diplomatic missions and, in general, entities that, due to their prestige and moral solvency, are accepted by the Customs Administration, may present a nominal guarantee for each dispatch of the customs transit regime in accordance with numeral 7 of literal C of section VI of the specific procedure "Operational customs guarantees" RECA-PE.03.03. In the case of internal customs transit by air and sea, the carrier or its representative in the country may present a global nominal guarantee for fifty thousand dollars USD (US $ 50,000.00) that covers one or more statements. The use of the global nominal guarantee is subject to the following conditions:

  1. The carrier or its representative must not maintain required guarantees pending to be honored.
  2. The global nominal guarantee must:
    1. Have a maximum term of one year.
    2. Submitted in the format of annex III "Global nominal guarantee model".
    3. Comply with the requirements set forth in numeral 7 of literal C of section VI of the specific procedure "Operational customs guarantees" RECA-PE.03.03 for the acceptance of the nominal guarantee, with the exception of paragraphs a), e) and g.5), taking into account the specific provisions indicated in this section.

The declarant submits, through the MPV-SUNAT, the request for acceptance of the global nominal guarantee and other corresponding documentation; the original of the guarantee must be physically presented in the area in charge of the regime until the business day following the transmission of the request. The result of the evaluation is communicated to the e-mail address of the declarant registered with the MPV-SUNAT. The customs office of entry implements the registry of global nominal guarantees for its control.

Cargo manifests

The carrier transmits or records the cargo manifest information:

  1. At the customs office of entry, recording the information on the cargo shipped abroad, not being necessary to transmit the declared merchandise in internal customs transit by sea.
  2. At the interior customs office, upon arrival of the means of transport. Likewise, the temporary warehouse must transmit the entry and receipt of the merchandise and the entry of the vehicle with the cargo to its premises.

The aforementioned is carried out in accordance with the general procedure "Cargo manifest" DESPA-PG.09.

Destination at internal Customs

All merchandise in customs transit, upon arrival at a customs office in the interior, may be destined for any customs regime, except for customs transit, within a period of fifteen calendar days computed from the day after the end of unloading.



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