Procedure for the VAT Exemption on the Goods Importation

July 27, 2021

By means of Superintendence Resolution 107-2021, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria or National Superintendency of Customs and Tax Administration) has established guidelines to be followed in the import regime for consumption by companies in the Amazon region to obtain an exemption from VAT and the Índice de Pobreza Multidimensional – IMP (Multidimensional Poverty Index).

1. General Provisions

Through the Amazon Law, companies located in the special tax zone known as Amazon are exempted from VAT and IPM on imports. Likewise, these companies must comply with the requirements established in the Regulations of the aforementioned Law.

It is important to point out that the goods must be free in the Common Tariff, i.e., to apply for the present benefit. In addition, the Customs Administration will execute the extraordinary control actions to verify the due fulfillment of the requirements and the exoneration benefit use of the VAT and IPM to the import provided in the Amazon Law.

Now, the provisions of this resolution are directed to the following:

To SUNAT personnel,
To the foreign trade operator, and
To the intervening operator involved in this procedure.

In this regard, the most relevant aspects to be considered will be detailed.

2. Notifications and Communication

The following administrative acts may be notified through the Electronic Mailbox by the Customs Administration, without prejudice other means established in the Tax Code are used:

Request for information or documentation
Resolution of determination or fine.
The person or entity who declares the origin partially or inadmissibility of a request.
The person or entity who declares the origin whose execution is subject to compliance with the Customs Administration requirements.
The issued by the Customs Administration.

On the other hand, the following communications may be sent to the e-mail address registered with the MPV-SUNAT:

When the foreign trade operator or the intervening operator files his/her request through the MPV-SUNAT and registers an e-mail address, he/she is obliged to:
- Ensure that the capacity of the electronic mailbox allows receiving the communications sent by the Customs Administration.
- Activate the automatic reception response option.
- Keep the e-mail address working until the process is completed.
- Continually check e-mail, including the spam or unwanted mail folder.
By registering the e-mail address with the MPV-SUNAT, you expressly authorize the Customs Administration to send, through it, the communications generated in the processing of your request.
The response of the foreign trade operator or the intervening operator to the communications performed by the Customs Administration is filed through the MPV-SUNAT.
As long as the transmission of digitalized documents through the SUNAT portal is not implemented, the documentation is sent through the MPV-SUNAT.

3. Regarding rectification requests of the Customs Return of Goods concerning the benefit of the Amazon Law

First, the declarant transmits the rectification requests of the Customs Return of Goods to incorporate, modify or cancel the data required for the exemption of the VAT and IPM provided for in the Amazon Law.

In the case of indirect entry, the customs office of entry rectifies the CRG, for which it is required the verification of the goods at the customs office of destination and the complying of the requirements set forth in this procedure, if applicable.

Secondly, if the rectification request to incorporate the liberatory code and other required data are filed after the release of the CRG, the evaluation of such request does not prevent the intervening operator from transmitting, within the deadline, the request for regularization/physical recognition to obtain the benefit, pending the result of the rectification.

While the aforementioned transmission is being implemented, the intervening operator files the request for regularization/physical recognition through the MPV-SUNAT.

Third, if the rectification of the CRG is accepted to remove the liberatory code and other data, the following actions are carried out:

In case of liberatory code 4437: the intervening operator cancels the customs tax debt that is the subject of the rectification.
In case of liberatory code 4438:
- If the amount subject to exoneration is canceled, the indirect entry customs office issues the resolution authorizing the transfer of the amount deposited in the special sub-account to the final accounts. The resolution is sent electronically to the Customs Revenue Division of the National Customs Control Intendance for the execution of the transfer.
- If the amount subject to exoneration is guaranteed, the intervening operator pays the customs tax debt subject to rectification, and the guarantee is refunded. Otherwise, the letter of guarantee is executed. In the case of a prior guarantee, the computer system updates its assignment.