In Peru, the law that regulates the entry and exit of goods is the General Law of
Customs, approved by Legislative Decree No. 1053, which was issued under the
Kyoto Convention, so at the time regulations with a
efficient focus on reducing logistics costs and facilitating trade
outside.
However, since the General Customs Law was published (2009), it has suffered
major modifications that have aimed to increase control
customs and inspections before, during and after customs clearance.
These modifications resulted in a gradual loss
the facilitating nature of the Customs Authority (SUNAT) and that currently the
administrative procedures prioritize customs control, as well as taxation
of fines and the collection of additional taxes.
However, in September of this year, it was presented before the
Congress of the Republic Bill No. 121218/2025-CR (1), which has as
The aim is to carry out a complete reform of the Peruvian customs legal framework, as it seeks
implement a legal framework focused on facilitating trade and dynamism
of the logistics operation, without neglecting customs control.
Therefore, if the modifications are implemented, SUNAT would be facing a customs reform that seeks to modify approximately 80% of the articles of the General Customs Law, which clearly implies that customs officials and any other operator that intervenes directly or indirectly in customs clearance must be trained with the new regulatory provisions.
However, the fact that the General Customs Law is being amended has the accessory consequence that the Regulations of the General Customs Law are also being amended, as well as the operational procedures that SUNAT has been implementing under the collection and control system, which must be adjusted to the customs reform that seeks to facilitate foreign trade and interoperability with other customs in the region.
As an aside, recently, SUNAT, through its Customs and Tax Institute (IAT), has been officially recognized as a Regional Training Centre (RTC) of the World Customs Organization (WCO) (2This recognition is due to the fact that the IAT has a track record of more than 65 years training customs professionals with the solid institutional support of SUNAT and in its commitment to modernization, technological innovation and international cooperation.
Therefore, if the Bill is approved, SUNAT has the obligation to implement training programs for all customs offices nationwide.
Among the main regulatory changes are the following:
- The legal framework is established to enhance the flow of information regarding shipping operations at the time of document transmission by the carrier. This results in the carrier transmitting information only once to the Customs Office where the goods will enter the country. This ensures consistency in the traceability of data sent by the carrier to the Customs Authority.
- The requirement for advance clearance is eliminated, restoring the importer's right to decide the use of goods after their arrival in the country without penalty. It's worth recalling that a major criticism of the current system is that, despite the existence of various clearance methods (advance, deferred, and expedited), the Customs Authority mandated the use of advance clearance, except in very specific cases, thus restricting the importer's right to use the goods according to their needs.
- The proposal includes extending the time limits for temporary import regimes (temporary admission, temporary export, outward processing, and re-export in the same state) from 18 to 24 months (2 years). This aims to provide beneficiaries of these regimes with the legal tools necessary for more efficient management of their commercial operations, adapting to the actual time required for production, processing, or fulfillment of international contractual obligations. This extension seeks to offer greater flexibility to foreign trade operators, reduce the need for extensions, and facilitate compliance with customs obligations without compromising control and oversight by the Customs Authority.
- Regulations are being implemented that allow the General Customs Law to establish and determine infractions, as well as impose sanctions. This reform aims to prevent the Customs Authority from creating new grounds for infraction or establishing sanctions not regulated by the General Customs Law through regulations (Supreme Decree). This establishes the principle of legality, which for a long time went unnoticed by the Customs Authority and its customs powers.
- Priority is given to applying the guidelines for imposing sanctions recognized by the General Customs Law, with the objective that these guidelines be applicable to the entire universe of infractions in customs legislation. This seeks to ensure that the customs authority not only applies sanctions taking into account the objective scope, but also analyzes subjective issues such as the severity of the damage, the circumstances of the commission of the infraction, the intentionality in the conduct of the offender, among others.
However, notwithstanding the significant regulatory changes proposed by the Bill, it would have been appropriate for the Bill to include legal mechanisms regulating the use of artificial intelligence in contentious and non-contentious customs procedures, enabling customs officials to obtain results as quickly as possible. This would also include the use of blockchain for exchanging information relevant to SUNAT (the Peruvian tax authority) in customs clearance, such as verifying the use of payment methods in international transactions and compiling clearance documentation, without requiring the importer or beneficiary of the customs regime to share this information.
Having a legal framework that regulates the use of blockchain can also be very beneficial for demonstrating the traceability of goods while they are still in international transit. SUNAT (the Peruvian tax authority) could have real-time information on tracking and the documents being issued. For example, this could be very useful when seeking to prove direct shipment in a procedure for accessing tariff preferences or when successive sales of goods are made before their arrival in the country.
Undoubtedly, the customs reform in Peru will bring significant regulatory and operational changes that will result in greater trade facilitation, promoting more agile and transparent processes aligned with international standards. These changes not only aim to optimize customs management but also to strengthen the country's competitiveness in the context of foreign trade, creating a more predictable and secure environment for economic operators.
In this regard, modernizing the customs legal framework presents an opportunity to consolidate a more efficient, technologically advanced, and service-oriented Customs Authority. Its implementation must be accompanied by adequate training for officials, infrastructure improvements, and close collaboration with the private sector, so that the reform is reflected not only in regulations but also in a real and sustainable transformation of the Peruvian customs system.
- Bill No. 121218/2025-CR. It can be downloaded PDF
- Memorandum of Understanding between the World Customs Organization and the National Superintendency of Customs and Tax Administration (SUNAT), December 3, 2025. Available at: https://www.wcoomd.org/-/media/wco/public/es/pdf/about-us/partners/mou/267_mou_rtc_peru_signed-3-december-2025_sp.pdf?la=enl
Lawyer graduated from the César Vallejo University, specialized in customs and foreign trade with more than 8 years of experience in customs and international trade matters, currently working at the Thorne, Echeandía & Lema Law Firm. During his experience he has worked in the provision of advisory services, auditing and representation in litigation related to customs regimes, acceptance of tariff preferences and in contentious administrative procedures related to refunds of tariff duties, among others. Among his latest works, he has served as a speaker in various institutions on customs (IDEM EDUCATION, B&T, CEFODA, VOCANTY), as well as has collaborated in the publication of various books and articles in customs magazines (ICDT of Colombia, COMEXPERU, THEMIS, ADUANANEWS of Argentina).
