On 26 March, 2022, Legislative Decree No. 1542 ("Decree") was published, by which certain provisions contained in the Law on Customs Offenses was approved by Law No. 28008.
The objective of these modifications is to seek a clearer process regarding the investigation and termination of customs offences.
Here are the main amendments introduced by the Decree:
As a criticism of these modifications, an important opportunity was lost to establish a new regime of aggravating and mitigating factors, aligning it with the Trade Facilitation Agreement of the World Trade Organization applicable to our country.
The Decree will enter into force on the date on which the adequacy of the Regulation of the Law on Customs Offenses comes into force. The executive branch has until 25 June of this year to make this adjustment.