By: Jorge Choque
Jul 02, 2021
The time spent in the supply chain is a determining factor of competitiveness in local and international logistics. This is why the efforts of Peruvian foreign trade authorities, such as Sunat and customs, aim to reduce the time in foreign trade processes, as they have done for years on import matters, for example.
The time it takes for an importer to receive his cargo is a cost and efficiency factor in the disposition of the cargo, which is one of the problems of foreign trade. One of the customs clearance operations that must be done in order for the importer to receive their cargo is the release of the cargo. This release was normally done by deferred shipment, a form of customs clearance whose main problem is the time it takes to release the cargo.
In 2018, under the normal import regime (deferred shipment), the release time for goods from frequent importers was 132 hours.
One of the mechanisms to speed up and reduce the delays in this process has been the creation and application of a new customs clearance modality called advance customs clearance (the other modality is deferred customs clearance), in force since 2008.
Prior customs clearance allows goods to be declared before they arrive in the country, in order to speed up the release of the goods and so that the importer can obtain his goods in less time. In this sense, the main advantage of this service provided by Sunat is the significant reduction in the exit time of a commodity, in addition to reducing the costs of transfer and storage to importers because it is not mandatory to require the service of external operators for the port of Callao.
And it is that having this information before the arrival of the cargo or the means of transport facilitates customs clearance procedures. Unlike customs procedures with deferred shipment, which start after the arrival of the means of transport and take longer.
With early customs clearance, the importer can get their cargo released in less time; You can even have your goods released once they have been unloaded at the port terminal, air or land freight terminal, after completing formalities and other customs obligations. There is no need to transport the cargo to extra-port warehouses if not required by the importer, thus eliminating storage costs.
In order to improve this modality, Sunat set up in August 2020 the Digital Import platform which allows, among other services, the presentation of 100% of documents in digital form.
“These improvements have helped increase the use of advance shipping and reduce cargo release times from 79.2 hours in 2019 to 59.7 hours at the end of 2020. And in January, there was an even shorter lead time of around 38.5 hours, ”they said. assert in Sunat. The use of this customs service increased from 37% in 2018 to 45% in 2019 and to 73% in 2020.
The Advance Dispatch has also been strengthened, generating advantages for importers who use it, for example: the deadline for numbering the customs declaration in advance is extended from 15 to 30 calendar days, before the arrival of the means. transport ; the deadline for closing the customs procedure before legal abandonment is 30 to 45 calendar days; and the possibility of rectifying the declarations, without fine, is established within 15 calendar days following the date of the end of the download, except in the case of preventive measure on the goods, in which case the fine will be applied in the event of error declaration of data in the DAM.
In 2020, more than 419,000 customs procedures were completed through pre-clearance, streamlining trade operations for more than $ 27,000 million.
Importing vaccines is a clear example of the enormous utility and time-consuming benefits of early customs clearance, as these goods had to be transported to their final destination as quickly as possible. Prior customs clearance allowed batches of vaccines to pass through customs quickly by completing the administrative formalities for the release of goods before the aircraft arrived in the country. It has also been used for the import of drugs, medical equipment and instruments, biosafety material, among others.
The advance customs clearance method is compulsory in the import customs regime for consumption, except in the case of goods:
- Whose FOB value does not exceed two thousand United States dollars (US $ 2,000.00).
- That it is intended under the modality of urgent sending.
- That it is in the country and that it has been previously assigned to another customs procedure.
- By which the application of tariff quotas is requested.
- From free zones or special development zones.
- Imported under the protection of Law No. 29963, Law on customs facilitation and entry of participants for the realization of international events declared of national interest.
- Qualified as gifts.
- This comes from an international customs transit to a non-border national point of arrival.
- Consigned in a simplified declaration and to which it corresponds to be processed with a customs declaration of goods.
- That it arrives as baggage or household items and the treatment of which does not correspond to what is established in the Regulations of the Special Customs Regime for Luggage and Household Items.
- This corresponds to a partial shipment, covered by the same transport document and which arrives within twenty-four hours after the end of the unloading of the first advance shipment shipment.
- Considered as “current commodity”.
- Composed of used vehicles.
- Consigned to a subject not required to register with the RUC who, for the only time in a calendar year, imports goods whose FOB value exceeds two thousand United States of America dollars (US $ 2,000.00) and provided it does not exceed three thousand United States dollars (US $ 3,000.00).
- This has been the subject of successive sales in the primary zone.
- Covered in a single transport document with restricted goods and which are intended jointly in the same declaration.
- Imported under Law No. 29973, General Law on Persons with Disabilities.
- Imported under Law 30001, Law of Economic and Social Reintegration of Returning Migrants.
- Imported under Legislative Decree No. 882, Law for the Promotion of Investment in Education.
- Made up of goods imported by diplomatic and consular missions, offices of international organizations or their officials.
Repairs against obligation
This modality is used by many importers: around 76% in 2020 and 78% only in the first month of 2021. For those who already use the Advance Dispatch, imposing this modality as compulsory would ultimately not bring them any inconvenience. major.
However, some voices have spoken out against the compulsory nature of this modality. They argue that for a foreign trade transaction to take place, there must be payment made by importers to their suppliers; When the payments are made, they just have the documentation to complete the shipment in advance.
The problem is that there are some importers who do not use the advance shipping modality due to a lack of custom, and it will likely cost them effort and money to transition from shipping. deferred to advance shipment. There is also the case of importers who cannot have the documentation of their purchase with the anticipation that this modality imposes. Finally, there are those whose import logistics do not comply with Advance Dispatch and who, for various valid operational and commercial reasons, do not find in this modality a solution to their commercial reality but rather a problem.