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The Executive Power modified the Regulations of the General Customs Law and the Table of Sanctions to streamline logistical operations and make some sanctions more flexible.
As Gestión anticipated, the Government of Peru reported on the modification of customs regulations to make some sanctions more flexible, streamline logistical operations, and reduce procedures in foreign trade. Among the main changes is the possibility of substituting the confiscation of merchandise with the payment of a fine in certain cases related to international transit or transshipment.
Through Supreme Decree N.º 076-2026-EF, the Ministry of Economy and Finance and the National Superintendence of Customs and Tax Administration (Sunat) introduced changes to the Regulations of the General Customs Law and the Table of Sanctions, with the aim of modernizing customs management and facilitating foreign trade operations.
Before this modification, errors in the cargo manifest — such as omitting merchandise or consigning it incorrectly — could lead to confiscation, that is, the definitive loss of goods in favor of the State. With the new regulation, certain operators will be able to opt for the payment of a fine to avoid this consequence.
One of the main changes incorporated by the regulation is the regulation of the so-called "substitution of the confiscation sanction by a fine." The measure will apply in cases detected during extraordinary control actions related to international transit or transshipment.
According to the modification, carriers who have omitted to consign cargo or have declared it with errors in the manifest may choose to pay a fine instead of confiscation, provided they meet the conditions established in the new articles 145-A and 145-B of the Regulations of the General Customs Law.
However, the substitution will not apply to prohibited or especially sensitive merchandise, such as weapons, explosives, or goods considered cultural heritage. In addition, operators will have a period of ten days to avail themselves of this mechanism.
The modification seeks to introduce proportionality criteria in the customs sanctioning regime and prevent formal errors or documentary inconsistencies from leading to the total loss of merchandise.
Another relevant change aims to simplify operations for international transport companies.
The regulation establishes that information from cargo transport documents destined for third countries must be transmitted only at the first port of arrival in Peru.
This eliminates the obligation to repeat the procedure in subsequent ports within the national territory, reducing administrative duplications and operational times.
Likewise, in the regimes for the entry and exit of merchandise, mandatory physical recognition as a general rule is eliminated. Instead, Sunat will prioritize risk management techniques to focus physical inspections only on operations considered high risk.
The measure aims to accelerate the release of merchandise and optimize the use of customs control resources.
The new regulation also incorporates measures aimed at promoting voluntary compliance by operators.
According to the regulation, fines will not be applied to importers who voluntarily rectify their advance declarations when there are differences related to freight or insurance, provided certain conditions are met.
In addition, reductions and clarifications are included in different infraction codes of the Table of Sanctions, under criteria of reasonableness and proportionality.
The Supreme Decree generally came into force the day after its publication. However, changes related to the Table of Sanctions will have an adaptation period of fifteen working days before coming into force.
Source: apam_nacionales
