On 15 June 2021, Superintendency Resolution N° 000079-2021/SUNAT was published, approving the DESPA-PE.01.37 (version 1) specific procedure, which sets out the requirements and procedure for the proper application of tariff preferences under the Trade Agreement between Peru and the United Kingdom of Great Britain and Northern Ireland.
Below is a brief summary of the main provisions of this resolution:
- The tariff treatment granted by Peru to goods originating in the United Kingdom is subject to the provisions contained in the Market Access Chapter of the Trade Agreement between Peru and the European Union.
- The origin of goods imported from the United Kingdom into Peru may be evidenced by: (i) a EUR.1 goods movement certificate; or (ii) a declaration of origin (“invoice declaration”).
- The declaration of origin must be issued by the exporter and must be typewritten, stamped or printed on an invoice or any other commercial document with sufficient detail to enable its identification.
- The declaration of origin may be completed even after the goods have been exported. For the purpose of applying for preferential treatment after release, the declaration of origin shall be submitted to the Customs Administration not later than two years after the importation of the said goods.
- In the case of import clearance, whether selected for documentary review or physical examination or at the request of the customs authority, the customs dispatcher must present an authenticated photocopy of the EUR.1 goods movement certificate or the declaration of origin, as appropriate, or the original if the clearance process is carried out by the importer.
- Where goods have been presented to the customs authority without proof of origin and the proof of origin then expires, the importer may present such proof to the customs authority within one year from the expiration date to request preferential treatment (TPI 817), provided that the importer's failure to present proof of origin within the term of validity is due to exceptional circumstances that is supported by the relevant documentation.
- The procedure includes specific requirements to meet the criterion of direct transport to obtain the tariff preferences. If the goods pass through other jurisdictions, the importer of record must prove that they are under customs surveillance and they are not subject to any substantial transformation (loading, unloading or other activities to keep them in good condition in the said jurisdiction are allowed). Ecuador and Colombia are considered as part of Peru for the reception of preference purposes, thus, actions to the imported goods in those countries are not subject to the above-mentioned conditions.
This procedure entered into force on 16 June 2021.
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